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TMI Blog1990 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... onths and 28 days. The case of the applicant was that he was advised by his counsel to file the writ petition challenging the order passed by the Commissioner cancelling the eligibility certificate under section 4A(3) of the U.P. Sales Tax Act, 1948 and that is why no appeal was filed within time. It is further contended that later when the counsel for the applicant met another counsel, then h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay, a certificate of Sri Rajesh Kumar, advocate, dated 23rd October, 1988, advising Sri N.K. Jain, representative of the applicant to file appeal, was filed. From these facts, it is clear that the applicant was earlier advised to file the writ petition challenging the impugned order passed under section 4-A(3) and, therefore, no appeal was filed. It is only later when the applicant was advised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a statutory remedy and that can be exercised as a matter of right, whereas filing the writ petition under article 226 is a discretionary remedy which may be refused by the court, if a party has an alternative statutory remedy of appeal. So the right to file appeal if given by the statute, cannot be taken away simply because a writ petition was filed. It is stated by the applicant's counsel that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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