9911796707
TMI Blog2001 (11) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001, as all these three petitions involve identical issues. 2.. Challenge in this writ filed by the petitioner under articles 226 and 227 of the Constitution of India is to an assessment order dated May 29, 2001 (annexure P1) and an order passed under section 19 of the Madhya Pradesh General Sales Tax Act, 1958 and also Madhya Pradesh Commercial Tax Act (annexure P2), passed by the Additional C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjected to writ rather than to appeal for its quashing. Learned counsel then made attempts to show on the merits as to how an act of arbitrariness is discernible on facts. Learned counsel placed reliance on [1965] 16 STC 380 (Ker)*, [2001] 122 STC 594 (SC) (State of Tripura v. Manoranjan Chakraborty) and [1999] 115 STC 257 (Kar) (Jindal Aluminium Ltd. v. Deputy Commissioner of Commercial Taxes). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive statutory remedy of appeal or/and revision is available under an Act then, rule of prudence demand that writ should not be entertained. It is not that rare case where the arbitrariness is per se writ large thereby giving go by to filing of an appeal and entertain the writ. If, the argument of learned counsel for the petitioner is accepted then, in every case, the writ can be entertained. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
