The court dismissed a writ petition seeking to challenge a Sales Tax appeal dismissal on limitation grounds, holding that an alternative efficacious remedy via second appeal existed, rendering the writ application maintainable.
Writ application dismissed; original impugned order to be returned.
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W.P.(C) No.8326 of 2016
02. 20.09.2016 Heard Mr. Satyajit Mohanty, learned counsel fo
r the petitioner and Mr. R.P. Kar, learned Standing Counsel for the Revenue.
In the present writ application, the petitioner has sought to challeng
e the order dated 16.04.2016 passed in First Appeal Case No.AA-04/MB-2016-17(VAT), whereby, th
e Joint Commissioner of Sales Tax, Balasore Range, Balasore has been pleased to dismiss the sa
id appeal on the ground of limitation.
The order challenged in the present writ application is clearly appeal
able before the Tribunal. Hence, we find no justifiable ground to entertain the present writ a
pplication since the petitioner has other alternative efficacious remedy by way of filing seco
nd appeal.
Accordingly, the present writ application is dismissed.
The original copy of the impugned order be returned to the learned cou
nsel for the petitioner on being substituted by an authenticated Xerox copy thereof.
Urgent certified copy of this order be granted on proper application.
A free copy of this order be handed over to the learned Standing Couns
el for the Revenue for necessary communication.
..
I. Mah
anty,J.
........
Biswajit Mohanty,J.
03. 20.09.2016 Misc. Case No.7703 of 2016
In view of the order passed today in W.P.(C) No.8326 of 2016, this Mis
c. Case is disposed of.
..
I. Ma
hanty,J.
........
Biswajit Mohanty,
J.
2
1 issue framed by the court
Whether to entertain a writ petition challenging a dismissable appeal order when an efficacious alternative remedy exists.
Petitioner
Revenue
I. Mahanty
Biswajit Mohanty
As recorded by the court registry
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