2014 (3) TMI 607

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....rears of tax and penalty. The facts: 2. The petitioner, who is a dealer in petroleum products, is an assessee on the file of Commercial Tax Officer, Puducherry. The registration certificate issued to the petitioner was cancelled by the Commercial Tax Officer for non-payment of tax and penalty. The writ petition filed by the petitioner in W.P.No.24605 of 2009 challenging the order passed by the Commercial Tax Officer cancelling the registration was allowed by this Court. The Registration of the petitioner was subsequently renewed for a period of one year. The petitioner wanted "C" forms for the purpose of forwarding it to the oil Corporation. The request was rejected by the respondent solely on the ground of non payment of tax and pena....

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....T v. Chhabil Dass Agarwal,(2014) 1 SCC 603, considered the question as to whether a writ petition would lie when a statutory forum is created by law for redressal of grievances. The Supreme Court observed that under normal circumstances, the party should approach only the appellate forum. The Supreme Court observed : "11. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available is a rule of self-imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of law. Undoubtedly, it is within the discretio....

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....her issue: 8. The next question is whether this court would be justified in directing the petitioner to avail the statutory remedy, after entertaining the writ petitions. 9. The issue referred to is no more res integra in view of the judgment of the Supreme Court in State of U.P. v. U.P. Rajya Khanij Vikas Nigam Sangharsh Samiti, (2008) 12 SCC 675. The Supreme Court observed thus :- "38. ..... True it is that issuance of rule nisi or passing of interim orders is a relevant consideration for not dismissing a petition if it appears to the High Court that the matter could be decided by a writ court. It has been so held even by this Court in several cases that even if alternative remedy is available, it cannot be held that a writ pe....