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TMI Blog1996 (8) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also the W.M.P. No. 12286 of 1996* filed therein. 2.. Petitioner sought for a writ of certiorari to quash the order of the assessment made by the respondent under the Central Sales Tax Act, 1956 on May 13, 1996. The grievance made by the petitioner/appellant is that on the date the order was passed, time granted for filing the objection had not expired. The time granted for filing the objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in gross violation of the principle of natural justice and also denying the right to file objection to the proposed assessment. Hence, we are of the view that the appellant need not be driven to the necessity of filing the appeal under the provisions of the Tamil Nadu General Sales Tax Act, 1959. Learned single Judge has declined to interfere with the proceeding on the ground that it can avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka State Transport Authority AIR 1984 Kar 4, a Division Bench, to which one of us (K.A. Swami, J. as he then was) was a party, while considering the question as to whether the jurisdiction under article 226 of the Constitution can be exercised, when there is an alternative and efficacious remedy is available, after referring to a passage in Halsbury (IV Edition), Volume II, para 1528, has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this Court under article 226 without reference to any remedy however equally efficacious it be. The existence of an alternative remedy does not oust the jurisdiction of the High Court under article 226. The rule that the court does not entertain a petition under article 226 when there is an equally efficacious alternative remedy is not a rule of law, but is a principle the courts have evolved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law. It is also submitted that the objections are filed today. We also further direct the appellant to appear before the respondent on 14th August, 1996, without waiting for the notice fixing the date for hearing. On that day, it is open to the respondent to proceed in the matter, in accordance with law. The C.M.P. is also disposed of. However, we make no order as to costs. Writ appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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