2003 (9) TMI 736

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....lenging the orders of assessment dated January 2, 2003 passed under the aforesaid provision for the assessment year 2000-2001 (as contained in annexure 11 series). C.W.J.C. No. 2957 of 2003 has been filed challenging the assessment orders dated December 28, 2002 and January 25, 2003 passed under the aforesaid provision for the assessment years 1999-2000 and 2000-2001 (as contained in annexure 3 series). 3.. Admitted fact is that remedy of appeal and revision is available to the petitioner against the impugned orders under the provisions of the Act. 4.. Mr. R.K. Dutta, learned counsel appearing on behalf of the State raised a preliminary objection that in view of availability of efficacious and effective remedy of appeal, these writ ap....

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.... held that in a case where order affects jurisdiction in the sense that the authorities has no power to adjudicate upon, the existence of alternative remedy will not be a ground for refusal to entertain a writ petition. 7.. In view of the aforesaid settled law, it has to be decided in each case whether the court should interfere in exercise of writ jurisdiction or not when alternative remedy is available. If the vires of the Act is challenged or the order is without jurisdiction or the question involved is of fundamental nature, then the court may interfere inspite of existence of alternative remedy. But the cases where the question for consideration is pertaining to fact or law or the matter relates to consideration of applicability of ....