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TMI Blog2019 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the Apex Court on the issue, there are no ground to interfere in exercise of writ jurisdiction under Articles 226/227 of the Constitution of India - petition disposed off. - CWP No. 13314 of 2019 - - - Dated:- 20-5-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Petitioner (s) : Mr. Amit Aggarwal, Advocate ORDER AJAY KUMAR MITTAL, J. (Oral) The petitioner has approached this Court under Article 226 of the Constitution of India, seeking quashing of the order dated 26.03.2019 (Annexure P-3), passed by respondent No.3, under the provisions of the Punjab Value Added Tax Act, 2005 (in short 'the 2005 Act'). A furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cious alternative remedy is available is a rule of self-imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of law. Undoubtedly, it is within the discretion of the High Court to grant relief under Article 226 despite the existence of an alternative remedy. However, the High Court must not interfere if there is an adequate efficacious alternative remedy available to the petitioner and he has approached the High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. (See:State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) 7 SCC 695; L.L. Sudhakar Reddy vs. State of A.P., (2001) 6 SCC 634; Shri Sant Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha vs. State of Maharashtra, (2001) 8 SCC 509; Pratap Singh vs. State of Haryana, (2002) 7 SCC 484 and GKN Driveshafts (India) Ltd. vs. ITO, (2003) 1 SCC 72 ). 17. In Nivedita Sharma vs. Cellular Operators Assn. of India , (2011) 14 SCC 337, this Court has held that where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction for relief and observed as follows: 12. In Thansingh Nathmal v. Supdt. of Taxes , AIR 1964 SC 1419 this Court adverted to the rule of selfimpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is a third class viz. where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it. The remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statute must be adopted and adhered to. The rule laid down in this passage was approved by the House of Lords in Neville v. London Express Newspapers Ltd. , 1919 AC 368 and has been reaffirmed by the Privy Council in Attorney General of Trinidad and Tobago v. Gordon Grant and Co. Ltd. , 1935 AC 532 ( PC ) and Secy. of State v. Mask and Co. , AIR 1940 PC 105 It has also been held to be equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC 209 and Punjab National Bank v. O.C. Krishnan, (2001) 6 SCC 569 ) 18. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651 , this Court has reiterated the aforesaid principle and observed: 8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para 23). 23. when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana , (1985) 3 SCC 267 this Court has noticed that if an appeal is from Caesar to Caesar s wife the existence of alternative remedy would be a mirage and an exercise in futility. In the instant case, neither has the assessee-writ petitioner described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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