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2016 (12) TMI 883

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..... y, advocate) Respondents: (By Sri T.K. Vedamurthy, Aga) ORDER JAYANT PATEL J.,  Admit. 2. Mr. T.K. Vedamurthy, learned AGA for respondent Nos.1 and 2 waives notice of admission. 3. With the consent of learned Advocates appearing for both the sides, the appeal is finally heard. 4. The present appeal is directed against the order dated 14.07.2016 passed by the learned Single Judge in W. .....

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..... f 2009-2010. On 15.03.2016 the petitioner filed objection to the show cause notice. On 27.04.2016 the authority passed the order at Annexure 'D'. 7. The appellant being aggrieved by the order of assessing authority preferred the petition before the learned Single Judge. However, the learned Single Judge declined to entertain the petition on the ground that there is alternative efficacious remedy .....

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..... ty as under: xxxxxx xxxxxx" 10. The principal grievance on the part of the appellant was that no revised notice dated 11.03.20 16 was ever served to the appellant and resultantly the appellant has been deprived of the opportunity to meet with the said revised notice. 11. Mr. T.K. Vedamurthy, learned AGA appearing for the respondent after perusal of the file is unable to show that whether any .....

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..... he authority is in breach of principles of natural justice. 14. It is hardly required to be stated that it is true that by way of self-imposed restriction when the alternative remedies are available, this Court in exercise of the power in Article 226 of the Constitution may decline to entertain the petition but such bar of self- imposed restriction may not apply if there is ex facie breach of pri .....

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..... restored to the file of the office of the Deputy Commissioner, for re-assessment. It is also observed and directed that the so-called revised notice dated 11.03.2016 if not served, shall be served if the authority is desirous to consider the same in the assessment proceedings. After such notice is served, the appellant shall be at the liberty to file objections. Thereafter, the competent authorit .....

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