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    <title>2000 (12) TMI 876 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A writ petition under Article 226 will ordinarily not be entertained where a fiscal statute provides a complete appellate mechanism and allied remedies. The existence of a pre-deposit requirement does not, by itself, make the statutory appeal ineffective, as such conditions are constitutionally valid. An earlier adverse view in another matter also does not justify bypassing the appellate forum, because each assessment year and case must be examined independently on its own facts. The operative effect is that the petitioner should pursue the statutory appeal, with the matter to be decided on merits within the prescribed time.</description>
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      <title>2000 (12) TMI 876 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160419</link>
      <description>A writ petition under Article 226 will ordinarily not be entertained where a fiscal statute provides a complete appellate mechanism and allied remedies. The existence of a pre-deposit requirement does not, by itself, make the statutory appeal ineffective, as such conditions are constitutionally valid. An earlier adverse view in another matter also does not justify bypassing the appellate forum, because each assessment year and case must be examined independently on its own facts. The operative effect is that the petitioner should pursue the statutory appeal, with the matter to be decided on merits within the prescribed time.</description>
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