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2013 (7) TMI 785

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....i Sumit Nema, for the petitioner. 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') an....

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....icer. The respondents have filed a return 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 C....