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TMI Blog2020 (4) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... vailability of an alternative or efficacious remedy to a party. Unfortunately, even after having noticed the preliminary objection regarding maintainability of the writ petition, the court has proceeded to frame the question on merits. This aspect of the matter in the impugned order passed by the learned Single Judge, we find as being erroneous. In order to enable the writ Court to exercise its jurisdiction, it would first have to answer the availability of an alternative and efficacious remedy and as to why it intends to exercise the writ jurisdiction - In the absence of the same, consideration of the matter on any other ground, would not be sustainable, since the preliminary objection of the State has not been answered. There are no he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the writ petitions are not maintainable as the petitioners have not exhausted the alternative and efficacious remedy of statutory appeal available under the provisions of the Act. 5. In view of the above, the learned Government Advocate submitted to the effect that the writ petitions were not maintainable, since the petitioners have an alternative and efficacious remedy of filing an appeal under the provisions of Section 62 of the Act. 6. The learned Single Judge considered the said objections of the learned Government Advocate at para No.9 of the impugned common order. However, the learned Single Judge proceeded to frame the question for consideration at para No.11 of the impugned order, which reads as under:- 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also be directed to decide the appeals without being influenced by any of the observations or finding of the learned single Judge in the impugned judgment dated 6.12.2019. 9. What was stated in para No.6 is that, the appellant had bonafidely filed the writ petition under Article 226 of Constitution of India. It was therefore, submitted that the Court may condone the delay of the time spent by the appellant before this Court and direct the authority to consider the appeal on merits, that the authority should also consider the appeal without being influenced by any of the observations or findings made by the learned Singe Judge. After having realized the same she has filed an affidavit to the effect that the appellant bonafidely pursued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration of the matter on any other ground, in our considered view, would not be sustainable, since the preliminary objection of the State has not been answered even before us. We have no hesitation to hold that the writ Court could not have entertained the matter in view of an alternative remedy available under Section 62 of the Karnataka Value Added Tax Act, 2003, which reads as under:- (6) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard. (a) in the case of an order of assessment or penalty: (i) confirm, reduce or enhance the assessment including any part thereof whether or not such part is objected to in the appeal; (ii) pass such other o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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