Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1989 (9) TMI 127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... owever, in one of the consignments, the ash content of coking coal was 12%. Hence the Department issued show cause notice calling upon the petitioner as to why duty of Rs. 1,48,33,959/ should not be recovered from the petitioner. By the same show cause notice the petitioner was also called upon to show cause as to why customs duty equivalent to Rs. 10/- (Rs. ten only) per metric ton as prescribed under Section 6 of the Coal Mines (Conservation and Development) Act, 1974 leviable on the goods in question under Section 7 of the Coal Mines (Conservation and Development) Act, 1974 be not recovered. The notice was issued under Section 28 of the Customs Act, 1962. The petitioner appeared before the Assistant Collector of Customs, Porbandar. It raised several defences, inter alia contending that the sample of imported goods received by the Central Fuel Research Institute, Dhanbad was in broken condition. Therefore there was a possibility of extraneous matter having been mixed up with the same. The petitioner also requested the department to send another sample to an independent testing laboratory for retesting the ash content. After hearing the petitioner on the aforesaid point and also o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dr. Vijay Anand Maharaj, AIR 1963 SC 946, jurisdiction under Art. 226 of the Constitution of India is EXTRAORDINARY. As a necessary corollary, it means, ordinarily these powers are not to be exercised by the High Court and especially when statute provides remedy for redressal of the grievances. Otherwise this jurisdiction also would lose its distinctive character of being EXTRAORDINARY. Simply because the remedy provided for under the ordinary law is little more onerous it is no ground for not directing the petitioner to exhaust the remedy provided for by the statute (see AIR 1966 SC 142). 5. In this connection reference may be made to a decision of the Supreme Court in the case of Titaghur Paper Mills Co. Ltd. v. State of Orissa, AIR 1983 SC 603. In that case the petitioner had right to prefer an appeal before the prescribed authority and a further appeal before the Tribunal. Thereafter, the petitioner could also ask for a case to be stated upon a question of law for the opinion of the High Court. In certain cases the matter could be carried to the Supreme Court also. By referring to several decisions and after analysing the provisions of the Orissa Sales Tax Act, the Supreme Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstead of permitting him to file petition before the Supreme Court under Art. 32 of the Constitution of India. In para 2 of the judgment the Supreme Court has given the simile of national hospital for the treatment of cardiac problems; and that of regional hospitals for treatment of other major and minor diseases. If the patients suffering from all major and minor diseases are also admitted in national hospital, where they "can" be, but should ordinarily be not treated, there would be a chaos. Thereafter, in para 3 of the judgment the Supreme Court observed as follows : "There is no reason to assume that the concerned High Court will not do justice. Or that this Court alone can do justice. If this Court entertains writ petitions at the instance of parties who approach this Court directly instead of approaching the concerned High Court in the first instance, tens of thousands of writ petitions would in course of time be instituted in this Court directly. The inevitable result will be that the arrears pertaining to matters in respect of which this Court exercises exclusive jurisdiction under the Constitution will assume more alarming proportions." 8. As observed by the Supreme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this court hereafter, with the present strength of judges it may take more than 15 years to dispose of all the pending cases. (10). Lastly, the time saved by this Court by not entertaining me cases which may be filed before the High Court can be utilised to dispose of old matters in which parties are crying for relief." In the context, if read with suitable modifications, message conveyed equally applies to the High Courts. 10. It needs to be realised, and emphasized too that the powers conferred on this High Court under Art. 226/227 of the Constitution of India are in the nature of extraordinary jurisdiction. Therefore, whenever any other statutory authority can exercise power in a particular subject matter, ordinarily this High Court should not exercise this extraordinary power. The ambit of the power under Art. 226 of the Constitution of India is very wide and that is the reason why this Court should exercise utmost restraint in exercising the same. If such restraint is not exercised, the result would be (and in fact it has been) very much disturbing. This High Court has been, and will continue to be flooded with all types of work which can be done by almost all other stat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y affect the expeditious disposal of the matters involving individual liberty of citizens? It may further be asked by them, if the High Court is not in a position to protect the individual liberty of citizens and if the citizens have to run out the period of sentence of imprisonment or the period of detention without their matters being heard on merits, has the existence of the Court any relevance for them? We would rather refrain from answering these questions. But at the same time we would certainly like everyone concerned to ponder over the questions and decide the further course of action for themselves. On our part we would like to act with restraint and would not entertain the petition. In our discretion which we think accords with the Constitutional provisions, we would like to direct the petitioner to avail of the alternative remedy provided under the statute. 13. Before we part with this judgment and order, it is necessary to refer to the apprehension raised by the learned Advocate General appearing for the petitioner. It is apprehended that the appellate authority will not take into consideration the request that may be made by the petitioner for sending another sample .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates