2001 (1) TMI 932

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....thority under the Rajasthan Sales Tax Act, 1954 for the assessment period 1994-95 under section 12 of the Rajasthan Sales Tax Act, 1954 on 31st December, 1998. Originally challenge to the reassessment order for the assessment period 1994-95 was made by way of Original Application No. 42 of 1999 before the Rajasthan Taxation Tribunal along with demands raised for reassessment/provisional assessment....

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....y the assessing authority on December 31, 1998. 4.. All the petitions filed by the petitioner were dismissed by the learned single Judge on the ground of availability of alternative remedy. The petitioner has alleged and the fact has not been disputed that the reassessment has been made on December 31, 1998, in pursuance of notice under section 12 which was served on the same date. 5.. It is on ....

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....availability of alternative remedy is not considered a ground for non-suiting the petitioner for invoking the extraordinary jurisdiction of this Court under articles 226 and 227 of the Constitution of India. The principle is well-established in the decision of Supreme Court in A.V. Venkateswaran, Collector of Customs, Bombay v. Ramchand Sobhraj Wadhwani AIR 1961 SC 1506 and also on the ground that....

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....g liability to the tune of Rs. 15,26,600 was afforded; that is to say the issue involved in this case has been decided without hearing the petitioner at all. 9.. In these circumstances, we are of the opinion that it ought not to have held as ground for dismissing the writ petition filed by the petitioner. The petitioner is entitled to be heard before any order is passed affecting his right advers....