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TMI Blog1986 (10) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... es" and the present assessment has been made on the premises that the business is a joint venture by three persons including the petitioner and such assessment amounts to double taxation and is without the authority of law. It has not been specifically alleged how the proceedings infringe the fundamental rights of the petitioner. 2.. Shri Karunakaran Nambiar, Special Government Pleader (Taxes), has taken notice on behalf of the respondents. It is submitted that the petitioner, if aggrieved by the orders of assessment, has a statutory remedy to assail the same on all the grounds that have been urged in this petition and the existence of the alternative remedy would disentitle the petitioner to any relief in this writ petition. Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice and infringement of fundamental rights and the remedy available by way of appeal to the appellate authority and then by way of second appeal to the Tribunal and then by a revision to the High Court is not adequate where an assessee is compelled in the meantime to pay the tax imposed on him by an arbitrary assessment which has been solely guided by the whim and fancy of the assessing authority. 5.. Relying on this decision the learned counsel maintained that when sales tax is imposed illegally in an arbitrary and capricious manner there is an infringement of the fundamental right of an assessee to carry on his trade or business. In Appukutty's case [1966] 17 STC 380 (SC) it was also observed thus: "Although quasi-judicial authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal, they can prefer a further appeal to the Tribunal under sub-section (3) of section 23 of the Act, and then ask for a case to be stated upon a question of law for the opinion of the High Court under section 24 of the Act. The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under article 226 of the Constitution." That was a case in which the assessment had been made under the Orissa Sales Tax Act, 1947. The position has been reiterated in Dunlop India Ltd.'s case [1985] 154 ITR 172 (SC); 58 Comp Cas 145 (SC); AIR 1985 SC 330 thus: "Article 226 is not meant to short-circuit or circumvent sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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