9911796707
TMI Blog1995 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... aration has been sought that the addition of sale, which took place in the course of inter-State trade in gross turnover of the petitioners, was improper and without jurisdiction. Accordingly, orders of assessment passed by respondent No. 3 after such addition were illegal. 3.. It is claimed that sales tax payable on such goods was already paid at Calcutta and, accordingly, "C" certificate was also produced. But inspite of that the assessing authority has held that sale to respondents Nos. 4 and 5 was not inter-State but intra-State. 4.. Learned counsel appearing for the State raised a preliminary objection with regard to maintainability of the present writ application. It was contended that in view of specific provision of appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was equal efficacious and adequate statutory remedy available to the petitioners against the impugned orders. 8.. Learned counsel appearing on behalf of the petitioners contended that the order of the Commercial Tax Officer, Dhanbad, to recover tax with respect to the sale, which had taken place at Calcutta, is wholly without any authority of law and, therefore, infringes their fundamental right, guaranteed under article 19(1)(g) of the Constitution. 9.. It was next contended that in the background of the facts of this case, although against the impugned orders there was a provision for appeal, but that cannot prevent the petitioners from approaching this Court under article 226 in order to safeguard their fundamental right. In supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the provisions of section 45 will have to be held redundant for all practical purposes. 13.. For the reasons, stated above, we are inclined to hold that the remedy of appeal under section 45 of the Act is quite adequate and efficacious and, thus, no writ application would be maintainable unless such remedy is exhausted by the aggrieved party. In support of our view, reliance can be placed to the cases of Tata Iron Steel Co. Ltd. v. State of Bihar 1986 PLJR 477 and Sita Ram Jha v. State of Bihar 1986 PLJR 526. 14.. It was next contended, in case the writ application is held not to be maintainable, the Commissioner of Commercial Taxes (respondent No. 2) be directed to recall the orders, dismissing the revision applications on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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