9911796707
TMI Blog1996 (6) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the concerned authority with following observations: 1.. Government have fixed purchase price of mahua flower at Rs. 3 per Kg. whereas assessment has been completed on the royalty value at Rs. 7.35 per quintal resulting in under-assessment. 2.. Assessment has been completed on the royalty value of minor forest produces like tamarind, lack, gum, myrobalan and not on the purchase price of the said commodities resulting in under-assessment. 2.. Actual purchase price in respect of mahua flower had not been quantified and assessment had been completed by taking royalty value at Rs. 7.35 per quintal. Assessment had also been completed by taking royalty value of minor forest produces like tamarind, lack, gum, myrobalan on the basis of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer was the owner of property in terms of lease executed, and question of paying purchase price does not arise. The levy of tax on alleged purchase price is without any legal sanction. It is further submitted that due and proper opportunity was not granted to the petitioner to have its say. First date of appearance was posted to January 5, 1996. On the petitioner's prayer for adjournment it was adjourned to January 15, 1996. Again prayer for adjournment was made which was granted and date was fixed to January 23, 1996. The said date was declared a public holiday by the State Government. Admittedly there was no appearance either on January 24, 1996 or January 25, 1996. Intimation was given to appear on February 2, 1996. On that day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of basic principles of natural justice need not be appealed from. Whether the alternative remedy is equally efficacious or adequate is a question of fact to be decided in each case. When the factual position is indisputable and what arises for consideration is in substance a question of interpretation, i.e., a question of law, and adjudication of that dispute would avoid multiplicity of proceedings, a writ application can be entertained not-withstanding existence of alternative remedy. Where factual disputes are involved, normal rule is to direct the party to avail statutory remedy, unless it is shown that the same is not efficacious. 6.. Petitioner has an alternative remedy by way of appeal to the Commissioner in terms of section 23(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was decided ex parte. The Assistant Commissioner of Sales Tax has indicated three dates to substantiate his stand that prayer of adjournment was not to be accepted. The first date of appearance was January 5, 1996, second was January 15, 1996 and third was January 23, 1996. The last was declared as a public holiday. It is not number of adjournments granted, but reasonableness of time granted which is a determinative factor. Supposing in a case involving complex questions of fact or law, authority grants adjournment for a couple of days and goes on repeating it, it cannot be said to be grant of reasonable opportunity to a party who is likely to be affected by adjudication. In our considered opinion, the Assistant Commissioner of Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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