9911796707
TMI Blog2024 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... , when the challenge is, to the passing of the impugned order by the Appellate Authority in contradistinction to the mandate as provided in Section 26 (5) (a) of the Maharashtra Value Added Tax Act. The plea therefore, is being turned down. It is a settled position of law, that between a Statute and a Rule, it is the Statute, which has primacy and therefore, prevails upon the Rule. In that view of the matter, while deciding the appeal, the Authority will have to be governed by the mandate of Section 26 (1) (a) of the Maharashtra Value Added Tax Act and decide the appeal in the manner as indicated therein, the Rule being subservient to it. The position in this regard has been considered in BALAJI STEEL RE-ROLLING MILLS VERSUS COMMISSIONER OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Authority either in person or through an agent, the same has to be read in the context of what is stated in Section 26 (5) (a) of the Maharashtra Value Added Tax Act, which enjoins upon the Appellate Authority, when an appeal is presented before it against the order of assessment, to confirm, reduce, enhance, or annul the assessment. He therefore submits, that the Rule would not override what the Statute provides and in case of a conflict, it is the Statute, which would prevail over the Rule. It is his contention, that since the Statute contemplates a particular course of action, such an action has to have primacy over the Rules. He therefore submits, that the Appellate Authority could not have dismissed the appeal for nonattendance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the petition ought not to be entertained. 5. The plea of availability of an alternate remedy, cannot be construed as a Bar for exercising the powers under Article 226 of the Constitution of India. More so, in the instant case, when the challenge is, to the passing of the impugned order by the Appellate Authority in contradistinction to the mandate as provided in Section 26 (5) (a) of the Maharashtra Value Added Tax Act. The plea therefore, is being turned down. 6. The provisions of Section 26 (5) (a) of the Maharashtra Value Added Tax Act, 2002, read as under - 26. Appeals (5) Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following pow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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