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TMI Blog2000 (5) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order an appeal is competent before the Sales Tax Tribunal under section 39 of the Act. After the decision of the Tribunal a further remedy by way of reference to this Court is also available to the petitioner but these remedies have not been availed of. What is contended by the learned counsel is that the remedy of appeal is not an efficacious remedy in the facts and circumstances of the present case because in the case of another assessee the Tribunal has already taken a view contrary to the one canvassed by the petitioner in the present case. It is, therefore, urged that even though the petitioner has not exhausted the statutory remedy available to it, this Court should entertain the petition and dispose of the same on merits. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years and it is open to the Tribunal and the authorities below to take a view different from the one taken in the previous year. We are, therefore, of the view that merely because the Tribunal has expressed its view on the merits of the issue in another case is by itself no ground to allow the assessee to circumvent the statutory remedies which have been provided under the Act. We may refer to the observations made by the Supreme Court in Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. AIR 1985 SC 330 wherein their Lordships observed as under: "Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited to meet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC), is therefore, of no help to the petitioner. Here italicised. 5.. In Jindal Strips' case [1996] 100 STC 457 a division Bench of this Court had entertained the writ petition and did not direct the petitioner therein to resort to the statutory remedy because the petition remained pending in the court for more than three years after admission. Obviously, the Bench did not think it proper to relegate the petitioner to the statutory remedy which by then had become barred by time. Moreover, mala fides against the Chief Minister had been alleged in that case. We have also gone through the other judgments cited by the learned counsel for the petitioner and find that they are equally inapplicable and do not support the plea raised by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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