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TMI Blog2018 (12) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie appears to be a condition of pre-deposit as envisaged under proviso to section 69 of the Act, 2004 but that may not be a reason for this court to entertain the present writ petition under article 226 of the Constitution and this court is clear in its view that as long as the statutory remedy is available under the statute, it is advisable for this court to restrain from exercising its inherent jurisdiction under article 226 of the Constitution. It may be appropriate to observe that since the period of limitation is 60 days and that has expired pending writ petition, it is deemed appropriate to observe that if statutory appeal under section 69 of the Act, 2004 is being preferred by the petitioner, after due compliance of pre-deposit as mandated under section 69 - petition disposed off. - W. P. (C) Nos. 379, 380, 381, 382 of 2016. - - - Dated:- 3-10-2018 - Ajay Rastogi C. J. And S. Talapatra J. For the Petitioner : G. N. Sahewalla, Senior Advocate, D. Sanapati and S. Bhattacharjee For the Respondents : B. P. Todi, Senior Advocate and A. Todi JUDGMENT AJAY RASTOGI C. J. - 1. The instant petition has been filed by the petitioner who is a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority, but the order impugned of the assessing authority dated 31st March, 2013 indicates that the desired documentary evidence which the assessing authority called for to be produced by the petitioner, despite opportunity was withheld and the assessing officer has observed that the record required for the purpose of assessment including the books of account, viz., purchase register, permit register, C form utilization regis- ter and counterfoils of C form, stock register, bill register, copy of RA bill(s), records and documents of earthwork, labour register, etc., could not be produced despite opportunity being afforded and only summary statement of purchase of materials, statement of permit utilization, C form utilization statement are produced which according to the assessing authority was not conclusive and sufficient for assessment and for withholding the accounts/ records desired no reason was assigned and for which the petitioner failed to adduce any reason. 5. It was further observed by the assessing authority that the record and accounts of earthwork was not maintained and thus, amount of expendi- ture incurred on earthwork is not available in the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt petition is maintainable and this court can exercise its jurisdiction under article 226 of the Constitution of India to allow the relief as prayed for by the petitioner, but no justification has been tendered as to why the statutory remedy for appeal has not been availed by the petitioner which is mandated by law and in the course of appeal, it is open to revisit the material on record and to record the independent finding of facts and law which indisputedly is an effective alternative remedy available at the command of the petitioner. 9. During the course of arguments, counsel has tried to persuade this court that the order of assessing authority is without jurisdiction but after we have heard the counsel for the petitioner at length, we are of the view that what being urged before us is in regard to the correctness of the finding recorded by the assessing authority under the order impugned dated March 31, 2016 and that can certainly be revisited by the appellate authority under the Act, 2004 and apart from the provision of statutory appeal available at the command of the assessee, the order of the appellate authority is further appealable/revisable, not by the Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; [2010] 8 SCC 110, wherein it has been further reiterated that if an effective alternative remedy under the statute is available to the aggrieved person the High Court should restrain to exercise its inherent juris- diction under article 226 of the Constitution and that apart, it is otherwise the requirement of law that if the in-built mechanism has been provided under the statute it is desirable to the person aggrieved to exhaust the remedies available under the relevant statute. The relevant paragraphs 44 and 45 are quoted ad infra (para 25, page 266 in 158 Comp Cas) : 44. While expressing the aforesaid view, we are conscious that the powers conferred upon the High Court under article 226 of the Constitution to issue to any person or authority, including in appropriate cases, any Government, directions, orders or writs including the five prerogative writs for the enforcement of any of the rights conferred by Part III or for any other purpose are very wide and there is no express limitation on exercise of that power but, at the same time, we cannot be oblivious of the rules of self-imposed restraint evolved by this court, which every High Court is bound to keep in view while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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