1994 (7) TMI 340

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....e petitioner has challenged in this writ petition the reassessment order dated June 18, 1994 made by the 1st respondent under the A.P. General Sales Tax Act, 1957, for the assessment year 1992-93. By that order, the Commercial Tax Officer subjected to tax an additional turnover of Rs. 1,45,57,499 and raised a demand for Rs. 12,00,994. The said turnover represents the consideration received by the ....

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....of the case were not projected before the Karnataka High Court. 2.. We are not inclined to entertain this writ petition and decide the questions raised in the writ petition considering the fact that the petitioner has adequate alternative remedies under the Act by way of appeal, second appeal and revision to the High Court. The Supreme Court repeatedly held that where such alternative remedies ....

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....tute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be had to article 226 of the Constitution. But then the court must have good and sufficient reason to by-pass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedie....

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....nstructions of his superiors. From the fact that a copy of the impugned assessment order was marked to the Deputy Commissioner, Guntur, he wants us to infer that the appellate authority will not be able to decide the appeal independently. We are unable to accept this contention for more than one reason. Firstly, the Appellate Deputy Commissioner (Appeals) is not a subordinate to the Deputy Comm....