1987 (3) TMI 12

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....dated April 25, 1986 (exhibit 2) of the Additional Commissioner, Commercial Taxes Department, Rajasthan, Jaipur, the assessment order (exhibit 3) dated February 28, 1987, and the notice of demand (exhibit 4). The assessment order dated February 28, 1987 (exhibit 3), is appealable and, admittedly, the appeal lies to the Deputy Commissioner, Commercial Taxes. Counsel for the petitioner urged that in....

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....ent matter is concerned, under the Rajasthan Sales Tax Act, second appeal is also maintainable before the Tribunal and, ultimately, the matter may come to this court in revision. So, there is an elaborate machinery provided under the Rajasthan sales tax law. In view of the statutory remedy being available to the petitioner, we do not feel persuaded to invoke our extraordinary jurisdiction under ar....

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....that of late a tendency has been growing to rush to this court invoking its extraordinary jurisdiction bypassing the alternative statutory remedy available to the petitioners under the Central laws and State laws like the Panchayat Act, Co-operative Societies Act, Municipalities Act, Colonisation Act, Payment of Wages Act, Rajasthan Irrigation & Drainage Act and various other laws, whichever may b....

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....al other applications, affidavits, counter-affidavits, additional affidavits and documents before matters become ripe for hearing. If the matter comes after exhaustion of all legal remedies, this court's precious time in the aforesaid proceedings can be saved and so, in our considered opinion, this growing tendency deserves to be curbed. The writ petition is, therefore, dismissed on the ground ....