2013 (7) TMI 785

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....Shri Vivek Agrawal, learned Govt. Advocate for the respondents No. 1 to 3. The petitioner has filed this petition being aggrieved by order dated 15-6-2011, Annexure P-20 to Annexure P-23 passed by the Divisional Deputy Commissioner for Commercial Tax, Sagar assessing the petitioner to tax under the M.P. VAT Act, 2002 (hereinafter referred to as 'the Act') and entry tax for the period 2008-09 and ....

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....n and raised a preliminary objection regarding entertainment of the present petition in view of the availability of a statutory alternative efficacious remedy of filing an appeal against the order of assessment. Learned senior counsel appearing for the petitioner submits that while the existence of an alternative remedy is not disputed, however, this Court can entertain the petition in cases of l....