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TMI Blog2003 (9) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2000-2001 (as contained in annexure 11 series). C.W.J.C. No. 2957 of 2003 has been filed challenging the assessment orders dated December 28, 2002 and January 25, 2003 passed under the aforesaid provision for the assessment years 1999-2000 and 2000-2001 (as contained in annexure 3 series). 3.. Admitted fact is that remedy of appeal and revision is available to the petitioner against the impugned orders under the provisions of the Act. 4.. Mr. R.K. Dutta, learned counsel appearing on behalf of the State raised a preliminary objection that in view of availability of efficacious and effective remedy of appeal, these writ applications could not be entertained. 5.. Dr. Debi Pal, learned counsel appearing on behalf of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicate upon, the existence of alternative remedy will not be a ground for refusal to entertain a writ petition. 7.. In view of the aforesaid settled law, it has to be decided in each case whether the court should interfere in exercise of writ jurisdiction or not when alternative remedy is available. If the vires of the Act is challenged or the order is without jurisdiction or the question involved is of fundamental nature, then the court may interfere inspite of existence of alternative remedy. But the cases where the question for consideration is pertaining to fact or law or the matter relates to consideration of applicability of the provisions of the Act in a given case, the court will insist for exhausting alternative remedy before c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not to be entertained on the ground of availability of alternative and efficacious remedy. 11.. Under these consideration, we refuse to interfere with the impugned orders. The petitioners may file appeal or revision, as advised, and the authorities may consider the appeal or revision filed by the petitioners on merits. At this stage, it is to be clarified that earlier the Commissioner of Commercial Taxes had issued certain instructions to the authorities with regard to the classification of products and that instruction has been set aside by this Court and as such the petitioners cannot raise question of bias before the Commissioner of Commercial Taxes on the said ground. 12.. With the aforesaid observation, all the three writ applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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