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TMI Blog2003 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ank to this court for direction to the said authority to decide the same at an early date but not this writ petition and that too of the bulky record and then this bulky record appeal against the order of the learned single judge under which the interim relief granted earlier has been vacated. - On the merits also the appellant has no case. - - - - - Dated:- 28-7-2003 - Judge(s) : S. K. KESHOTE., K. S. RATHORE. JUDGMENT The judgment of the court was delivered by S.K. KESHOTE J. - Heard learned counsel for the parties, perused the entire record of the writ petition, special appeal and the order of the learned single judge. At the outset we are constrainted to observe that the State Bank of Bikaner and Jaipur has wasted huge publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions under articles 226 and 227 of the Constitution of India but this principle is hardly of any application to the facts of the present case. It has been settled by a long catena of decisions that when a right or liability is created by a statute, which itself prescribes the remedy or procedure for enforcing the right or liability, recourse must be had to that particular statutory remedy before seeking the discretionary remedy under article 226 of the Constitution of India. The reference here may had to the five-judges Bench decision of this court in the case of Gopi Ram Teli v. State of Rajasthan [1995] 1 WLC 1. This rule of exhaustion of statutory remedies is no doubt a rule of policy, convenience or discretion and the court in except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory remedy of assailing the order of the assessing authority in the Income-tax Department by filing an appeal it could not bypass such remedy and take recourse to the proceedings under article 226 of the Constitution of India. Their Lordships of the hon'ble Supreme Court in Seth Chand Ratan v. Pandit Durga Prasad [2003] AIR SCW 3078; [2003] AIR 2003 SC 2736 held that such a course of action may enable a litigant to defeat the provisions of the statute which may provide for certain conditions for filing the appeal, like limitation, payment of court fees or deposit of some amount or fulfilment of some other conditions for entertaining the appeal. In Bombay Metropolitan Region Development Authority v. Gokak Patel Volkart Ltd. [1995] 1 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of the bulky record and then this bulky record appeal against the order of the learned single judge under which the interim relief granted earlier has been vacated. We also fail to appreciate the action of the Income-tax Department to sit over the appeals filed by the assessee-appellant. The appeals are to be decided within a reasonable time. The Income-tax Department appears to be concerned only to raise demands and recover the taxes and seldom bother to decide the appeals expeditiously and to refund the amount of the tax found g paid excess by the assessee. Thus, on the merits also the appellant has no case. As a result of the aforesaid discussion this appeal fails and the same is dismissed. Before parting with the order we cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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