(1.) THIS writ petition has been filed challenging the assessment order dated September 30, 2001 (annexure 10) on the ground that the petitioner was entitled for tax exemption under the Industrial Policy Resolution, 1986. The writ petition was filed in 2001 and came up for hearing today.
(2.) THE learned counsel for the Revenue has raised objection that the writ petition has been filed without exhausting the statutory remedy of appeal as provided under the Orissa Sales Tax Act, 1947. Therefore, the petitioner should be relegated to the appellate forum. On the contrary, Mr. Jagabandhu Sahoo, learned counsel for the petitioner, has submitted that the writ petition was filed in 2001 and vide order dated December 5, 2001 interim relief had been granted restraining the Revenue to make recovery as per the assessment order for the assessment year 1998 -99 (annexure 10). More so, vide order dated September 13, 2001 while considering O.J.C. No. 11672 of 2001 this court granted liberty to the petitioner to challenge the assessment order directly in a writ petition (annexure 6).
(3.) WE have considered the rival submissions of the learned counsel for the parties as to whether the writ petition should be heard on the merits or the petitioner should be relegated to the appellate forum without entering into the merits of the case. The issue of exhausting statutory remedy has been considered time and again by the Supreme Court. The Constitution Benches of the Supreme Court in K. S. Rashid and Son v. Income -tax Investigation Commission [1954] 25 ITR 167; AIR 1954 SC 207, Union of India v. T. R. Varma AIR 1957 SC 882 and State of U.P. v. Mohammad Nooh AIR 1958 SC 86, held that article 226 of the Constitution confers on all the High Courts a very wide power in the matter of issuing writs. However, the remedy of writ is an absolutely discretionary remedy and the High Court has always the discretion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. Similar view has been reiterated by the apex court in Sangram Singh v. Election Tribunal, Kotah AIR 1955 SC 425, holding that the powers of issuing writs is purely discretionary and no limit can be placed upon that discretion. However, the power can be exercised within recognised line and not arbitrarily and the court must keep in mind that the power shall not be exercised unless substantial injustice has ensued or is likely to ensue and in other cases the parties must be relegated to the courts of appeal or revision to set right mere errors of law which do not occasion injustice in a broad and general sense.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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