Statutory appeal and jurisdictional objection: writ relief declined until the appellate authority first considers the penalty challenge.

A writ challenge to a penalty under the Central Sales Tax Act read with the Haryana General Sales Tax Act was declined because the petitioner had already invoked the statutory appeal. The alleged lack of jurisdiction of the officer imposing the penalty had not been specifically adjudicated earlier, and the Court held that the objection should first be raised before the appellate authority, where the department could respond. Writ jurisdiction was therefore not exercised at this stage, and the petitioner was left to pursue the jurisdictional issue in the pending appeal.

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Issues: Whether the writ petition challenging the penalty order was maintainable at this stage and whether the petition could be entertained on the basis of an alleged lack of jurisdiction in the officer who imposed the penalty.

Analysis: The challenge was directed against a penalty imposed under the Central Sales Tax Act read with the Haryana General Sales Tax Act. The petitioner had already filed an appeal under the statutory remedy. The Court found that the earlier tribunal observation relied upon by the petitioner did not amount to a specific adjudication on whether the officer in charge of the check barrier had been delegated the powers of the Assessing Authority. Since that question had not been finally decided, the petitioner was directed to raise it in the pending appeal, where the department could meet the objection. The Court held that the writ jurisdiction need not be exercised before the appellate authority first considers the issue.

Conclusion: The writ petition was not entertained on merits and was dismissed, leaving the petitioner to pursue the jurisdictional objection in the statutory appeal.

Ratio Decidendi: Where an available statutory appeal is pending and the jurisdictional objection has not been specifically adjudicated earlier, the writ court may decline interference and require the party to agitate the issue before the appellate authority first.

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