1994 (8) TMI 297

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....rder has been passed in this suit by which the assessee has obtained stay of recovery of tax of nearly one crore of rupees. The assessee was directed to deposit the admitted liability of Rs. 3,00,000 only in respect of the property, M/s Grindlay Cinema Building, New Friends Colony, New Delhi. 3. The interim order was extended from time to time. The last of such extension was granted on 16-12-1993 in Suit No. 1851 of 1993. + From the Judgment and Order dated 16-12-1993 of the Delhi High Court in Suit No. 1851 of 1993 4. The grievance of the appellant is that this interim order has opened a floodgate and many other suits have been filed bypassing the statutory provisions of appeal. Stay orders have been obtained in respect of demands....

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....led a writ petition, praying for similar relief. When interim order was not granted on that writ petition, he withdrew the writ petition and filed this suit. This was an abuse of process of law. No liberty was obtained from the court to file a suit on the same cause of action, when the writ petition was withdrawn. 9. Thirdly, as early as on 6-1-1984, in the case of Siliguri Municipality v. Amalendu Das' this Court had vacated an interim order staying recovery of tax. In that case, it was pointed out: (SCC p. 438, para 3) "The Court has to show awareness of the fact that in a case like the present a Municipality cannot function or meet its financial obligations if its source of revenue is blocked by an interim order restraining the Mu....

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.... must also have good and sufficient reason to bypass the alternative remedy provided by statute, Surely matters involving the revenue where statutory remedies are available are not such matters." 11. In the instant case, there is no question of constitutional invalidity of any provision of law. In fact, in the case of Shyam Kishore v. Municipal Corpn. of Delhi3, this Court held Section 170(b) of the Delhi Municipal Corporation Act was intra vires and the District Judge had no jurisdiction to waive the condition of deposit or stay the collection of tax, pending disposal of the appeal in the court. It was, however, pointed out that the District Judge had the power to adjourn the hearing of the appeal or pass interim orders enabling the ass....