2020 (10) TMI 1227

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....he Petitioner : Mr. R.Senniappan For the Respondent : Mrs. G.Dhana Madhiri Government Advocate (Taxes) ORDER (through video conference) Heard Mr. R.Senniappan, Learned Counsel for the Petitioner and Mrs. G.Dhana Madhiri, Learned Government Advocate (Taxes) for the Respondents and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent by Or....

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....erring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before that Revisional Authority, but has instead filed this Writ Petition on 25.01.2016 challenging the order passed by the Respondent. 3. There is no acceptable explanation from the Petitioner for not having resorted to that alternative remedy provided under the statute. In this context, it mu....

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....ficient reason to bypass the  alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are available are not such matters. We can also take judicial notice of the fact that the vast majority of the petitions under Article 226 of the Constitution are filed solely for the purpose of obtaining interim orders and thereafter prolong the proceedings by o....