In a writ petition challenging a sales tax order, this Court disposed of the case on the basis of the availability of an alternative remedy and fixed the pendency period for allowing condonation of delay before the Tribunal.
The writ petition stands disposed; conditional leave to approach the Tribunal with condonation of delay granted.
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W.P.(C) No.13905 of 2010
By way of this writ petition, the petitioner has challenged the order dated 17.05.2010 under Annexure-1 passed by the Deputy Commissioner of Sales Tax, Jajpur Range, Jajpur Road in First Appeal Case No. AA-60 KJ (C)08-09.
The petitioner has alternative remedy of Second Appeal before learned Tribunal. In the event an Second Appeal is filed by the petitioner before the Tribunal within a period of four weeks hence along with a petition for condonation of delay, the Tribunal shall consider all contentions raised by the petitioner and while considering the petition for condonation of delay, the period of pendency of the writ petition i.e. 11.08.2010 shall be taken into consideration for approaching a wrong forum under bona fide mistake. It will be open for the petitioner to show the judgments of this Court and the Hon’ble Supreme Court. We expect that learned Tribunal will follow the same. Further, it will also be open for the learned counsel for the petitioner to show the judgment of Gujurat High Court, which we have followed 1992 (GLR) 61.
Accordingly, this writ petition stands disposed of.
Urgent certified copy of this order be granted on proper application.
bks/jm
2 issues framed by the court
Whether the existence of an alternative remedy precludes the dismissal of this writ petition.
Whether the period of pendency of the writ petition shall be condoned while considering a petition for a wrong forum before the Hon'ble Tribunal.
Colour shows how this judgement treated each authority
Unspecified Gujarat High Court JudgmentReferred¶4
1992 (GLR) 61
Petitioner
Deputy Commissioner of Sales Tax
Unknown
Unknown
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
