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TMI Blog2014 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... as approached this Court and as such, opportunity should be given to file a revision petition. - Judgment in Commissioner of Income Tax & others Versus Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] followed - The petitioner is given time till 21 March 2014 to file a revision petition before the Commissioner, Commercial Tax Officer, Puducherry - Writ petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the petitioner for issuance of "C" form was rejected by the respondent only on the ground of substantial arrears of tax and penalty. 6. The order impugned in this writ petition is a revisable one under Section 45 of Puducherry Value Added Tax Act. In fact the impugned order itself contain a statement made by the assessing officer that in case the petitioner is aggrieved, revision petition could be filed before the Commissioner, Commercial Tax Officer, Puducherry. The affidavit filed in support of the writ petition does not contain any indication that the appellate remedy is either ineffectual or non efficacious. When the statute provides for a particular remedy, the petitioner should approach the said forum at the first in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, Titaghur Paper Mills case and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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