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TMI Blog2019 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the appeal is certainly not going to be an appeal from Caesar to Caesar s wife . There is a statutory authority to decide the appeal and all the grounds raised in the present writ petition can very well be raised in the appeal before the appellate authority. This Court does not find any reason to interfere with the order passed by the Assistant Commissioner, Commercial Tax - petition dismissed. - Writ Petition No.3519/2019, 5285/2019, 5292/2019 - - - Dated:- 28-8-2019 - S.C. Sharma And Shailendra Shukla For the Petitioner(s) : Mr. Anoop George Chaudhari and Ms. June Chaudhari, learned Senior Counsel with Mr. Pulkit Chandna and Mr. Lovenish Jagdhane, learned counsel F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer to pay tax arises or against a notice issued under this Act for assessment or reassessment except after an assessment or reassessment order is passed. The petitioner has challenged the reassessment proceedings in respect of the year 2014-15 and the order is certainly appealable. The order passed by the Competent Authority is certainly not without jurisdiction and it has been passed after granting an opportunity of hearing to the petitioner. Hence, principles of natural justice and fair play have been followed and the procedure prescribed under the statute to pass an order has also been followed. 04-In the case of Commissioner of Income Tax and Others Vs. Chhabil Dass Agarwal reported in (2014) 1 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , AIR 1955 SC 425; Union of India vs. T.R. Varma, AIR 1957 SC 882; State of U.P. vs. Mohd. Nooh, AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) Ltd. vs. State of Madras, AIR 1966 SC 1089 have held that though Article 226 confers a very wide powers in the matter of issuing writs on the High Court, the remedy of writ absolutely discretionary in character. If the High Court is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere, it can refuse to exercise its jurisdiction. 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. (See: N.T. Veluswami Theva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y statute for obtaining relief. Where it is open to the aggrieved petitioner to move another tribunal, or even itself in another jurisdiction for obtaining redress in the manner provided by a statute, the High Court normally will not permit by entertaining a petition under Article 226 of the Constitution the machinery created under the statute to be bypassed, and will leave the party applying to it to seek resort to the machinery so set up. 13. In Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433 this Court observed: (SCC pp. 440-41, para 11) 11. It is now well recognised that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court under Article 226-or for that matter, the jurisdiction of this Court under Article 32-is concerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, however, equally obvious that while exercising the power under Article 226/Article 32, the Court would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment.' (See: G. Veerappa Pillai v. Raman Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura, (1999) 1 SCC 472; Shivgonda Anna Patil v. State of Maharashtra, (1999) 3 SCC 5; C.A. Abraham v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, Titagarh Paper Mills case and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. 16. In the instant case, the Act provides complete machine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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