TaxTMI 
TaxTMI 
TaxTMI 
2010 (5) TMI 807
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....the annual return, the proceedings could have taken place in pursuance to the provision contained in Section 25 (1 ) (ii) of Uttar Pradesh Value Added Tax Act, 2008 in short 'Act'. 3. The petitioner is a proprietorship firm engaged in the business of trading of mustered oil and cake, had filed the annual original return in pursuance to Section 24 of the Act on 09.03.2010. Thereafter by the impugned order dated 16.03.2010 passed by the opposite party no.3, in pursuance to the power conferred under Section 25 (1) (ii) of the Act, the provisional assessment was made and in pursuance to which demand notice has been issued to pay the tax. 4. Learned counsel for the petitioner submits that no proceeding could have been taken place under Section....
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...., or if tax return has been submitted without payment of tax shown payable in such return; or (ii) preliminary examination of tax return, by the assessing authority, reveals that computations shown in the tax return are wrong or amount of input tax credit claimed or tax payable shown is incorrect; or (iii) on the basis of material available on records with the assessing authority, it appears to the assessing authority that the turnover of sales or purchases or both, disclosed by the dealer is not worthy of credence; the assessing authority may, after making such inquiry as it may deem fit and after giving a reasonable opportunity of being heard to the dealer, determine - (i) to the best of its judgment the turnover, amount of tax paya....
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....ercise of power by the Court under Article 226 of the Constitution of India are discretionary in nature. The courts act under self impose restriction and whenever from the record, it appears that some decision is taken without jurisdiction, then it is the constitutional obligation of the higher judiciary to interfere and compel the authorities to act within the four corners of law within their respective jurisdiction. 9. In case an authority lacks jurisdiction to impose penalty, then such order is amenable to writ jurisdiction under Article 226 of the Constitution of India, vide judgment of Hon'ble Supreme Court reported in AIR 1987 SC 2186 (Dr. Smt. Kuntesh Gupta. Vs. Management of Hindu Kanya Mahavidyalaya, Sitapur (U.P.) and others). 1....
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....ied with and petitioners suffer from no fault on his or her part, the alternative remedy shall not be a bar to exercise jurisdiction under Article 226 of the Constitution of India. 14. It has also been settled by Hon'ble Supreme Court that where important question of law is involved it shall be open to exercise extraordinary jurisdiction of Article 226 of the Constitution of India to settle a controversy. It has further been held that where public authority is acting contrary to provision of law or taking undue advantage of its own then alternative remedy shall not be a bar, vide, judgments reported in 2000 (10) SCC 482, Union of India Vs. State of Haryana and 2002 (3) SCC, Maharashtra State Judicial Services Association Vs. High Court of ....
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....st inaction of authorities in discharging their duties and obligations in the interest of citizens for whom they exist. Directions may be issued to authorities to perform their duties as required under various statutes. 18. In view of the above, submission of the learned Additional Chief Standing Counsel to relegate the matter to statutory forum does not seem to be correct. Since the authorities lacks jurisdiction to pass the impugned order, it is a fit case where the jurisdiction conferred by Article 226 of the Constitution of India should be exercised keeping in view the settled propositions of law (supra). 19. Apart from above, the judgment relied upon by the learned counsel for the petitioner seems to be laid down correct law on the p....