1986 (12) TMI 345

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..... ion has been filed by Shree Bhagwati Roller Flour Mills, Station Road, Mainpuri, for certiorari quashing the provisional assessment orders dated 18th November, 1985 (annexures 16 to 23) and the proviso to Government notification dated 18th July, 1979. We have considered the validity of the notification dated 18th July, 1979, in the connected Writ Petition No. 312 of 1985, Shree Laxmi Distributing .....

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..... ry, 1985, exempting the new units from payment of sales tax under the Act up to 31st March, 1990. The petitioners had claimed benefit of the aforesaid notification before the Sales Tax Officer, who made provisional assessment orders under rule 41(5) of the Rules framed under the U.P. Sales Tax Act. The Sales Tax Officer while dealing with the claim of exemption under section 4-B rejected the same .....

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..... dealing with the requirement of availability of alternative remedy, the Supreme Court held in Assistant Collector of Central Excise, Chandan Nagar v. Dunlop India Ltd. AIR 1985 SC 330: "Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations, as for instance where the .....

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