1997 (1) TMI 502

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..... eneral Sales Tax Act, 1973. 2. At the very outset we deem fit appropriate to notice the argument of the learned Advocate-General that the petition be dismissed due to the failure of the petitioner to avail of the statutory alternative remedies available to it. 3.. We find considerable force in the submission of the learned AdvocateGeneral. The record of the case shows that the petitioner app .....

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..... exercise of jurisdiction under article 226, the High Court will not ordinarily, entertain a petition when the petitioner has got an effective alternative remedy. In taxing statutes, which provide for remedies for appeal and revision, this principle has to be applied with greater rigour. In Sachdeva Sons Rice Mills Ltd. v. State of Punjab [1995] 96 STC 405; [1994] 3 PLR 88 this Court has also h .....

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..... interim order passed by the court on October 19, 1989 stands vacated automatically. The respondents shall now take appropriate steps, in accordance with law, for recovery of tax from the petitioner and also take proceedings for levy of interest and penalty. This direction shall be subject to any stay order which may have been passed by any other in favour of the petitioners. The respondents shal .....

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