2004 (7) TMI 625

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....der article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the respondent in Pro. TNGST. No. 913553/95-96, dated June 1, 2004 relating to the assessment year 1995-96 and quash the same. 2.. Today, when the above writ petition was taken up for admission in the presence of the learned Senior Counsel for the petitioner and the learned Special Govern....

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....er for not complying with the alternative remedy provided for. But the fact remains that it is a statutory provision of law envisaged under the Tamil Nadu General Sales Tax Act, 1959 and if at all the above writ petition is to be admitted for being heard and decided by this Court making use of its discretionary powers granted under article 226 of the Constitution of India, it would only amount to ....

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....alent, it is not at all desirable to entertain the above writ petition when there is an alternative remedy provided for under the statute. 4.. The learned Senior Counsel would also cite a judgment of the honourable Supreme Court delivered in Commissioner of Incometax v. Foramer France reported in [2003] 264 ITR 566 wherein it has been held: "………………..(v) ....

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....rable to dismiss the above writ petition at the admission stage itself directing the petitioner to prefer a regular appeal before the appellate authority concerned and hence the following order: In result, (i) the above writ petition does not merit admission for the foregoing reasons assigned, but becomes only liable to be dismissed at the admission stage itself and is dismissed accordingly. (i....