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1987 (3) TMI 12

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..... an, Jaipur, the assessment order (exhibit 3) dated February 28, 1987, and the notice of demand (exhibit 4). The assessment order dated February 28, 1987 (exhibit 3), is appealable and, admittedly, the appeal lies to the Deputy Commissioner, Commercial Taxes. Counsel for the petitioner urged that in view of the circular letter of the Additional Commisioner (exhibit 2), the remedy of appeal has been .....

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..... the Tribunal and, ultimately, the matter may come to this court in revision. So, there is an elaborate machinery provided under the Rajasthan sales tax law. In view of the statutory remedy being available to the petitioner, we do not feel persuaded to invoke our extraordinary jurisdiction under article 226 of the Constitution. The period of filing the appeal has not yet expired as stated by counse .....

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..... ypassing the alternative statutory remedy available to the petitioners under the Central laws and State laws like the Panchayat Act, Co-operative Societies Act, Municipalities Act, Colonisation Act, Payment of Wages Act, Rajasthan Irrigation Drainage Act and various other laws, whichever may be applicable, defeating the very object of providing remedies under these laws and this court is unneces .....

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..... s become ripe for hearing. If the matter comes after exhaustion of all legal remedies, this court's precious time in the aforesaid proceedings can be saved and so, in our considered opinion, this growing tendency deserves to be curbed. The writ petition is, therefore, dismissed on the ground that the petitioner has got an alternative statutory remedy available to him. In case the petitioner file .....

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