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TMI Blog2011 (7) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... t of interest. Therefore, there is no merit in the contention of the petitioner that the order at annexure A is invalid or that the orders of reassessment and orders of penalty passed by the first respondent are without jurisdiction. There is no reason why this court should entertain these writ petitions when the Act contains a detailed mechanism for the redressal of the grievances of the petitioner especially when the matter involves public money. It is, also well-settled that the mere fact that an assessee has to deposit the amount of tax while filing an appeal cannot be said to be a good ground to bypass the remedy provided under the Act. There must be something more in a. case to warrant the entertainment of a petition under article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise. On the other hand, the learned High Court Government Pleader appearing for the respondents submits that on the recommendations made by the first respondent that the petitioner has evaded payment of tax and the need to initiate reassessment proceedings against it, the fourth respondent has authorised the first respondent to initiate proceedings for reassessment and to impose penalty and demand payment of interest. It is further argued that if the petitioner is aggrieved by the orders of reassessment and penalty as per annexures B, B1, B2, B3, C, C1, C2, and C3 all dated April 13, 2011, it has to file appeals challenging the said order because the alternative remedy available to the petitioner is not only adequate but also efficaci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability of the dealer, it may reassess the dealer concerned under clauses (a) and (b) of the said section and also impose penalty under sub-section (5) of section 72 and demand payment of any interest. The expression prescribed authority has been defined under sub-section (24) of section 2 of the Act as under:- 'Prescribed authority' means an officer of the Commercial Taxes Department, authorised by the Government or the Commissioner to perform such functions as may be assigned to him. Thus, if the Commissioner of Commercial Taxes authorises an officer of the Department under sub-section (24) of section 2 of the Act to perform such functions as may be assigned to him, he can function in terms of the said authorisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a v. Satyawati Tondon [2010] 158 Comp Cas 251 ; [2010] 8 SCC 110 has emphasized the need for circumspection, caution and care by the High Courts to ensure that statutory schemes are not defeated by exercise of writ jurisdiction. It has been held thus:- 43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case to warrant the entertainment of a petition under article 226, something going to the root of the jurisdiction of the taxing authority. In Sales Tax Officer, Jodhpur v. Shiv Ratan G. Mohatta [1965] 16 STC 599 (SC) ; AIR 1966 SC 142, the apex court has held that it is not the object of article 226 to convert High Courts into original or appellate assessing authorities whenever an assessee chooses to attack an assessment order on the ground that a sale was made in the course of import and, therefore, exempt from tax. The fact that the assessees have to deposit sales tax while filing an appeal is not a ground to bypass the statutory remedies. The relevant paragraphs of the decision is as follows:- ...The fact that the assessees h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory remedies are available are not such matters. . . For the reasons stated above, I decline to entertain these writ petitions. They are accordingly dismissed. However, liberty is reserved to the petitioner to challenge the order of reassessment and penalty at annexures B, B1, B2, B3, C, C1, C2, arid C3 all dated April 13, 2011 by filing appeals before the competent authority. If the petitioner files appeals as above within a period of four weeks from the date of receipt of a copy of this order, the authority concerned is directed to receive the appeal without raising objections only in so far as limitation in filing the appeals is concerned and subject to compliance with the other provisions of the Act and dispose of the same in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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