2013 (4) TMI 632

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rate of Enforcement and another [2010 (4) TMI 432 - SUPREME COURT] that in such matters, exercising of the jurisdiction under Article 226 of the Constitution of India, is not proper and the parties should be directed to approach the appropriate forum available as alternative remedy under the statute itself. Thus dismiss the writ petition with liberty to the petitioner to approach the revisional au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g for the petitioner though made submissions that this court can go into the merits of the matter and pass orders in the writ petition itself, without driving the petitioner to avail the alternative remedy, I am of the firm view that when an alternative statutory, appellate or revisional remedy is provided under the Act, especially in fiscal matters, this court, by exercising the power under Artic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Appellate Tribunal, South Regional Bench, Madras and others had held in similar line. 5. In view of the law laid down by the Apex Court as well as the Division Bench of this Court, as stated supra, without going into the merits of the matter, I dismiss the writ petition with liberty to the petitioner to approach the revisional authority within a period of four weeks from the date of receipt of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X