2005 (1) TMI 654

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....nai (North) Division, dated March 5, 2003, a revision would lie before the Joint Commissioner (CT) (RP), Chennai-5 under section 35 of the Tamil Nadu General Sales Tax Act, 1959, within thirty days from the date of receipt of the order. The Special Tribunal, therefore, has held that since an efficacious alternative remedy was available to the petitioner, it was appropriate for the petitioner to approach the said authority and challenge the order of the Deputy Commissioner by way of filing a revision. It is that order of the Special Tribunal which is being challenged in this writ petition. 2.. We heard Mr. K. Venkatasubramanian, learned counsel appearing for the petitioner. The learned counsel appearing for the petitioner submitted that the....

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....he declaration form was produced for one of the transactions, and, therefore, there is a violation of the principles of natural justice, and this fact was omitted to be noticed by the Special Tribunal, when it directed the petitioner to avail the alternative remedy under the provisions of the Act. 4.. We have heard Mr. T. Ayyaswamy, the learned Special Government Pleader (Taxes) also. 5.. The Special Tribunal, in our view, has rightly held that when there is an efficacious alternative remedy available under the provisions of the Act, the petitioner should approach the appropriate authority and avail the said alternative remedy, and no exception can be taken to the view entertained by the Special Tribunal. It is not disputed that the petit....

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....rnative remedy. Hence, even if there is violation of any of the fundamental rights or of natural justice or the proceedings are without jurisdiction, the High Court under article 226, on the facts of the particular case, can still dismiss the writ petition on the ground of availability of alternative remedy and ordinarily it should do so if there is an alternative remedy." Here, it is not a case of enforcement of fundamental rights, nor is it a case which can be said that the order was passed by the authority without jurisdiction. As far as the violation of the principles of natural justice is concerned, there are no materials at all before the court to show that the order has been passed in violation of the principles of natural just....