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TMI Blog2018 (9) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the writ petitioner seeking certain relevant documents have not been considered at all. This apart, the order impugned shows that there is no proper application of mind on the part of the authorities. In other words, the impugned order is non-speaking and the authorities, who passed the orders had not applied his mind in respect of the objections raised by the writ petitioner. 3.The grievances of the writ petitioner is that the objections submitted by the writ petitioner has been extracted in the impugned order and the same has been rejected without assigning any independent reasons. Thus, the orders are liable to be scrapped. 4.The learned counsel appearing for the writ petitioner further states that the writ petitioner has sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that against the revision order passed under Section 27 of the Tamil Nadu Value Added Tax, 2006(hereinafter referred to as "the TNVAT Act"), there is an appeal under Section 51 of the said Act. The writ petitioner has to exhaust the appeal remedy provided under the provisions of "the TNVAT Act". The Appellate Authority under the provisions of "the TNVAT Act" is exercising quasi judicial powers and therefore, they are competent to adjudicate all the legal grounds raised by the writ petitioner in these writ petitions. The writ petitioner is at liberty to prefer an appeal, setting out all the grounds raised in these writ petitions, including the violation of Principles of Natural Justice and non-furnishing of the documents, which were sought f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved person. (See Sadhana Lodh v. National Insurance Co. Ltd.; Surya Dev Rai v. Ram Chander Rai and SBI v. Allied Chemical Laboratories.) 3. Commissioner of Income Tax and Ors. v. ChhabilDass Agarwal, MANU/SC/0802/2013 : 2014 (1) SCC 603, as follows: Para 15. while it can be said that this Court has recognised some exceptions to the Rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in ThansinghNathmal case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold on the ground of maintainability. The Division Bench erred in declining to interfere with the same. The Supreme Court agreed to the arguments and held the same also noted that the writ petition ought not to have been entertained and the interim order granted for the mere asking without assigning special reasons, and that too without even granting opportunity to the Appellant to contest the maintainability of the writ petition and failure to notice the subsequent developments in the interregnum. 5. State of Himachal Pradesh v. Gujarat Ambuja Cement Ltd. reported at AIR 2005 SC 3856, the Supreme Court explained the rule of 'alternate remedy' in the following terms Considering the plea regarding alternative remedy as raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f writ is an absolutely discretionary remedy and the High Court has always the discretion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. The Court, in extraordinary circumstances, may exercise the power if it comes to the conclusion that there has been a breach of principles of natural justice or procedure required for decision has not been adopted. 7. First Income-Tax Officer, Salem v. M/s. Short Brothers (P) Ltd., [1966] 3 SCR 84 and State of U.P. and Ors. v. M/s. Indian Hume Pipe Co. Ltd., [1977] 2 SCC 724. There are two well recognized exceptions to the doctrine of exhaustion of statutory remedies. First is when the proceedings are taken before the forum u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aggrieved persons, are to be enforced in all circumstances and writ proceedings can be entertained only on exceptional circumstances. Rule is to prefer an appeal and, entertaining a writ is only an exception. This being the legal principles to be followed, this Court cannot entertain the writ petitions in a routine manner by waiving the remedy of appeal provided under the statute. 10.Under these circumstances, the writ petitioner is at liberty to submit an appeal before the Appellate Authority under the provisions of "the TNVAT Act" and in the event of submitting an appeal, the Appellate Authority has to adjudicate the same on merits and in accordance with law. 11.Accordingly, all the writ petitions stand dismissed. However, there shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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