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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 ..... o have been admitted because of the challenge contained therein to 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 chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the challenge to the provisions of the Act, which as I mentioned 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 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongful acts complained of. He has got a right of appeal and second 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al with the challenge to the assessments as if this Court were 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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