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TMI Blog2011 (5) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice. Therefore, inclined to entertain this writ petition despite availability of alternative remedy of filing an appeal. In the result, the writ petition succeeds and it is accordingly allowed. - Writ Petition No. 17808 of 2011 - - - Dated:- 30-5-2011 - ABDUL NAZEER S., J. For the Appellant : A. Satyanarayana For the Respondents : T.K. Vedamurthy, High Court Government Pleader, ORDER:- S. ABDUL NAZEER J. The petitioner is a proprietorship concern registered under the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979 ( the Act , for short), located at Plot No. 23, Near Jaimunirao Circle, Agrahara Dasarahalli, Magadi Main Road, Bangalore. The first respondent has issued a proposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has not been served on the petitioner by the assessing officer. It is argued that the assessing officer has passed an assessment order on assumptions and presumptions. It is argued that the petitioner has not suppressed any turnover and that the turnover has been correctly declared. It is further argued that the inspection report submitted by the Joint Commissioner of Commercial Taxes (Enforcement), South Zone, Bangalore does not state the true state of affairs. It is argued that the assessing officer has passed the impugned order without service of notice. The alternative remedy available to the petitioner is not efficacious in nature. Therefore, the petitioner has filed the writ petition without availing the alternative remedy. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on one Mr. S. Harish on September 28, 2009. The petitioner was called upon to file his reply within seven days. Since the petitioner did not respond to the said notice, he was placed ex parte and the order of assessment at annexure A1 dated September 30, 2009 was passed. As stated above, since the Joint Commissioner, who is a superior authority in the Department has sent the intelligence report by directing him to make use of the information at the time of assessment/reassessment of the dealer for the relevant period with a further direction to inform him the result of the action taken by the first respondent, the first respondent being the rank of an Assistant Commissioner of Commercial Taxes had no other option but to conclude the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit jurisdiction by availability of an alternative remedy is a rule of discretion and not one of compulsion. In appropriate cases, in spite of availability of an alternative remedy, the High Court may still exercise its writ jurisdiction, particularly, when the order impugned is opposed to the principles of natural justice. Since the proposition notice has not been served on the petitioner, I have no hesitation to hold that the order of assessment passed by the respondent is opposed to the principles of natural justice. Therefore, I am inclined to entertain this writ petition despite availability of alternative remedy of filing an appeal. 6. In the result, the writ petition succeeds and it is accordingly allowed. The order of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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