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TMI Blog1994 (6) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal under the Kerala General Sales Tax Act. 2.. The learned single Judge doubted whether in a case where the assessee has a right of appeal against the orders impugned in the original petition, he is obliged to pursue the remedy provided by the statute and referred the original petition at the admission stage itself for consideration of that question by a Division Bench. The Division Bench in turn having regard to the "importance of the question on the practical side" referred the matter for adjudication by a Full Bench. The matter has come before us thus. 3.. Heard learned counsel for the petitioner and learned Government Pleader appearing for the Revenue. 4.. The only question that arises for consideration is whether this Court ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alternative remedy will be more strictly enforced in fiscal matters which involve revenue to the State. But that does not mean that the mere existence of alternative remedy is an absolute bar to the maintainability of a petition under article 226 of the Constitution in all cases irrespective of factual matrix. There are situations in which despite the existence of alternative remedy this Court may grant relief in deserving cases since the rule of exhaustion of alternative remedy is only a rule of policy, convenience and discretion rather than a rule of law. That apart, it is not desirable to lay down a hard and fast rule that in all cases where alternative remedy exists judicial review by way of petition under article 226 of the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 6.5 crores filed a writ petition in the Calcutta High Court seeking an interim order restraining the authorities from the levy and collection of excise duty. By an interim order the learned single Judge allowed the benefit of exemption partially for which amount the assessee was directed to furnish a bank guarantee. On appeal the interim order was confirmed by the Division Bench which, however, permitted the Revenue to encash 30 per cent of the bank guarantee. Against this, the Revenue preferred an appeal which was allowed by the Supreme Court holding as follows: "Article 226 is not meant to short circuit or circumvent statutory procedures. 'It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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