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TMI Blog2013 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... d having considered the submissions made by the learned counsel for the parties and keeping in view the nature of controversy involved in the present case - it will be appropriate that the petitioner be relegated to the alternative remedy available to the petitioner under Section 11 of the U.P. Excise Act, 1910 - The Writ Petition is liable to be dismissed on the ground of availability of alternative remedy to the petitioner, and the same is dismissed on the said ground – Decided against Petitioner. - Writ Tax No. - 155 of 2013 - - - Dated:- 7-2-2013 - Hon'ble Satya Poot Mehrotra And Hon'ble Zaki Ullah Khan,JJ. For the Petitioner : S. N. Yadav For the Respondent : C. S. C. ORDER The present Writ Petition has been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, the submission proceeds, no interference is called for by this Court in exercise of its Writ jurisdiction under Article 226 of the Constitution of India. Sri S.N. Yadav, learned counsel for the petitioner submits that existence of alternative remedy is not an absolute bar to the entertainment of Writ Petition under Article 226 of the Constitution of India, and the Writ Petition may be entertained despite existence of such alternative remedy. We have considered the submissions made by the learned counsel for the parties. Section 11 of the U.P. Excise Act, 1910 provides as under: "[11. Appeals revisions.- (1) The Collector, and every other Excise Officer (not being the Excise Commissioner) shall, in respect of all proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion unless he has been given a reasonable opportunity o making his representation; Provided further that no application under this sub-section shall be entertained unless it is preferred within thirty days from the date of the order of the Excise Commissioner and unless an appeal, where it lies, have been filed and disposed of by the Excise Commissioner; Provided also that no application for revision shall be entertained unless the applicant has furnished satisfactory proof of having paid a sum of not less than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be; Provided also that the State Government may, for reasons, to be recorded in writing, waive, or relax the requirements of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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