GODREJ SARALEE LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) COMMON questions of facts and law are involved in all the three cases and as such they have been heard together and are being disposed of by this common order.

(2.) C.W.J.C. No. 2019 of 2003 has been filed challenging the orders of assessment dated January 2, 2003 passed Under Section 17(2) of the Bihar Finance Act, 1981 for the assessment year 2001-2002 (as contained in annexure 11 series). C.W.J.C. No. 2022 of 2003 has been filed challenging the orders of assessment dated January 2, 2003 passed under the aforesaid provision for the assessment year 2000-2001 (as contained in annexure 11 series). C.W.J.C. No. 2957 of 2003 has been filed challenging the assessment orders dated December 28, 2002 and January 25, 2003 passed under the aforesaid provision for the assessment years 1999-2000 and 2000-2001 (as contained in annexure 3 series).

(3.) IN view of the aforesaid settled law, it has to be decided in each case whether the court should interfere in exercise of writ jurisdiction or not when alternative remedy is available. If the vires of the Act is challenged or the order is without jurisdiction or the question involved is of fundamental nature, then the court may interfere inspite of existence of alternative remedy. But the cases where the question for consideration is pertaining to fact or law or the matter relates to consideration of applicability of the provisions of the Act in a given case, the court will insist for exhausting alternative remedy before coming to this Court in exercise of writ jurisdiction.