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    <title>2012 (2) TMI 442 - BOMBAY HIGH COURT</title>
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    <description>Where a statute creates a specific alternate remedy, a party cannot bypass that mechanism by invoking Article 226 directly. The Bombay High Court held that the State&#039;s failure to seek reference of a question of law to the High Court under section 61 of the Bombay Sales Tax Act, 1959 within the prescribed time barred recourse to writ jurisdiction. The Court treated the statutory reference procedure as the proper channel for challenge and refused to permit circumvention of the legislative scheme. The writ petition was therefore not maintainable and was dismissed.</description>
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    <pubDate>Tue, 28 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2012 (2) TMI 442 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=166317</link>
      <description>Where a statute creates a specific alternate remedy, a party cannot bypass that mechanism by invoking Article 226 directly. The Bombay High Court held that the State&#039;s failure to seek reference of a question of law to the High Court under section 61 of the Bombay Sales Tax Act, 1959 within the prescribed time barred recourse to writ jurisdiction. The Court treated the statutory reference procedure as the proper channel for challenge and refused to permit circumvention of the legislative scheme. The writ petition was therefore not maintainable and was dismissed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 28 Feb 2012 00:00:00 +0530</pubDate>
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