9911796707
TMI Blog1988 (1) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... direction or order or orders prohibiting the respondent from proceeding further in pursuance of his notice dated 3rd April, 1981 and pass such further or other order or orders. Prohibition is a judicial writ, issuing out of a superior court, to an inferior court, preventing the inferior court from usurping jurisdiction with which it is not legally vested, or in other words, to compel courts with judicial duties to keep within the limits of their jurisdiction. Prohibition is an order directed to an inferior court, which forbids that court to continue proceedings therein in excess of its jurisdiction or in contravention of the law of the land. The general principle is that where a statutory remedy is provided and that is adequate, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own vexatious suit, which was so mentioned in Halsbury, 3rd Ed., Vol. 11, para 220. As already stated, in the writ petitions before me, the remedy that is prayed for is by way of a writ that is in the nature of "writ of prohibition". There are certain limitations to the writ of prohibition. Prohibition will lie only against judicial or quasi-judicial proceedings and not against the exercise of legislative or executive functions, or against private persons or associations. In short, a writ of prohibition is available only against such authorities as are amenable to the jurisdiction of certiorari. A writ of prohibition can be issued only so long as the proceedings are pending before the inferior court or tribunal and cannot issue aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the casuarina that is cut does not come under the purview of the definition contemplated as item No. 84 in the First Schedule to the Act. It is also pointed out that the Appellate Assistant Commissioner for the assessment year 1975-76 had held that the casuarina is only a firewood and does not come under the provisions of the definition of "timber" so as to tax under the provisions of the Tamil Nadu General Sales Tax Act. The learned counsel for the petitioner also taken me through the ratio decidendi of the decision in Khajan Singh Ashok Kumar v. Commissioner, Sales Tax [1979] 43 STC 173 (All.) Mr. R. Lokapriya, learned Government Advocate for Taxes, has taken me through the counter-affidavit filed on behalf of the Deputy Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission is that the penalty that had been imposed under section 45(2)(a) is not one that is called for especially when in the previous order he had been given the advantage of not paying the tax on the basis that wood cut of casuarina trees at the spot does not come within the purview of the definition of "timber", as contemplated in the contract that is entered into between the forest authorities and the petitioner herein. Only subsequently the department, according to the learned counsel for the petitioner, has made up its mind and imposed tax utilising the provisions of section 45(2)(a) of the Tamil Nadu General Sales Tax Act which has to be agitated only by way of writ and not by way of proceedings before the Deputy Commercial Tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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