The High Court dismissed the writ petition by holding that the petitioner has an alternative remedy before the Tribunal. The court granted relief to file a second appeal by September 28, 2010.
Petitioner allowed to file second appeal by 28.09.2010 and condonation of delay granted considering writ pendency.
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W.P.(C) No.13906 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-94 KJ (C)2008-09.
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
1 issue framed by the court
Whether existence of an alternative remedy by way of second appeal bars the writ jurisdiction.
Petitioner
Deputy Commissioner of Sales Tax, Jajpur Range
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
