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TMI Blog1994 (2) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation 3B to sub-section (xxi) of section 2 and clause (iii) of sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963. I do not find any substance in this challenge, for the reason that Explanation 3B only bodily incorporates the provisions of clause (d) of article 366(29A) of the Constitution without any change in it. If that section is valid, there is no scope for any chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d earlier, truly reflect the provisions of article 366(29A)(d) of the Constitution. I therefore overrule this plea of the petitioner. 2.. All the other contentions raised by the petitioner are on the merits of the assessments, exhibits P1 and P2, which could really be gone into by the appellate authority constituted under section 34 of the Kerala General Sales Tax Act, 1963. Some of these questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd appeal with a further resort to the High Court by way of tax revision case. When such a chain of remedies to challenge the order of assessment is provided, it shall be challenged only in the manner prescribed by the Act and not by way of a petition under article 226 of the Constitution. This was reiterated in the subsequent decision of the Supreme Court in Assistant Collector of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functioning as an Appellate Assistant Commissioner. I therefore decline to entertain this original petition on the merits of the case and leave the petitioner to pursue his remedy before the appellate forum provided by section 34 of the Act. 5.. At the same time the petitioner should not be deprived of the appellate remedy because of the delay, inasmuch as he has come forward with this writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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