1997 (7) TMI 623

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....unsel for the Revenue stated that even if no notice was issued prior to passing of the impugned order, the same being revisable in terms of section 23(4)(a) of the Act, the writ application is misconceived. 3.. Section 9 of the Act deals with registration of dealers. Sub-section (3-a) of section 9 deals with security to be paid. Chapter IV of the Orissa Sales Tax Rules, 1947 (in short, "the Rules") deals with registration of dealers. Rule 7 deals with grant of registration. Sub-rule (6) of said rule provides that the Sales Tax Officer for good and sufficient reasons to be recorded, may require a dealer in writing, who has applied for registration under the Act to pay by a specified date, reasonable security which in his own opinion will ....

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....ieved and thereby by-pass the statutory authority. Where the statute provides a complete machinery for obtaining relief in respect of an allegedly improper order passed by the authorities, the affected persons cannot be permitted to abandon resort to that machinery and to invoke extraordinary jurisdiction of the High Court under article 226 of the Constitution. There are certain exceptions to general rule that a person must exhaust statutory remedies before seeking issuance of a writ. One of such exceptions is where there has been violation of principles of natural justice. It would all depend upon circumstances of the case where court would entertain a writ application, notwithstanding availability of an alternative remedy. In view of the ....