2001 (11) TMI 998

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other two writs of this very petitioner being W.P. Nos. 2364 and 2365 of 2001, as all these three petitions involve identical issues. 2.. Challenge in this writ filed by the petitioner under articles 226 and 227 of the Constitution of India is to an assessment order dated May 29, 2001 (annexure P1) and an order passed under section 19 of the Madhya Pradesh General Sales Tax Act, 1958 and also Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry to the remand order, it becomes an arbitrary one and hence, can be subjected to writ rather than to appeal for its quashing. Learned counsel then made attempts to show on the merits as to how an act of arbitrariness is discernible on facts. Learned counsel placed reliance on [1965] 16 STC 380 (Ker)*, [2001] 122 STC 594 (SC) (State of Tripura v. Manoranjan Chakraborty) and [1999] 115 STC 257 (K....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an assessment order is not prohibited in law, yet when an alternative statutory remedy of appeal or/and revision is available under an Act then, rule of prudence demand that writ should not be entertained. It is not that rare case where the arbitrariness is per se writ large thereby giving go by to filing of an appeal and entertain the writ. If, the argument of learned counsel for the petitioner i....