1999 (1) TMI 526

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..... e respondents to grant reasonable opportunity to the appellant to file objection and a hearing before orders, if any are passed under Sec.45A of the Act. A learned Single Judge dismissed the original petition on the ground that the writ petitioner has an effective alternate remedy by way of revision before the Deputy Commissioner under Sec.45A(3) of the Act and that the petitioner had sufficient time and opportunity to respond to the notice and hence there is no violation of principles of natural justice. The learned Judge had also found that there is no error in the proposal and no ground is made out for quashing Ext. P5. Being aggrieved by the said judgment the appellant has filed the above appeal. In our opinion, the order impugned in th .....

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..... e proposing to levy penalty under Sec.45 A of the Act for non payment of turnover tax on excise duty. The notice was received by the appellant on 17-10-1998 under Ext. P1. The appellant applied for 30 days time to file objection on 23-10-1998. Since their General Manager was out of India, the appellant by their letter dated 16-11-1998, applied for time till 10-12-1998 to file objection to Ext. P1. According to the appellant, the letter dated 16-11-1998 was handed over to the first respondent personally. However, the first respondent, as already stated, issued a communication dated 23-11-1998 rejecting the request for time alongwith a copy of order dated 24-11-1998 levying penalty. In the writ appeal, the appellant questioned the correctness .....

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..... enforcement of any of the fundamental rights or where there has been a violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged. There is a plethora of case law on this point but to cut down this circle of forensic whirlpool, we would rely on some old decisions of the evolutionary era of the constitutional law as they still hold the field. It is thus seen from the ruling of the Supreme Court that alternate remedy is not an absolute bar for the maintainability of a writ petition under Art.226 of the Constitution where the writ petition has been filed for the enforcement of any of the fundamental rights or where there has been violation of princ .....

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