{"id":90436,"date":"2010-02-03T00:00:00","date_gmt":"2010-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mohd-naseem-and-others-vs-a-d-m-and-others-on-3-february-2010"},"modified":"2018-04-30T10:56:34","modified_gmt":"2018-04-30T05:26:34","slug":"mohd-naseem-and-others-vs-a-d-m-and-others-on-3-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mohd-naseem-and-others-vs-a-d-m-and-others-on-3-february-2010","title":{"rendered":"Mohd.Naseem And Others vs A.D.M. And Others on 3 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Mohd.Naseem And Others vs A.D.M. And Others on 3 February, 2010<\/div>\n<pre>                                        1\n\n                                                            Court No. 11\n\n                     Writ Petition No. 5660 (M\/S) of 1988\n\nMohammad Naseem and others                                  Petitioners\n\n                                  Vs.\n\nAdditional District Magistrate Finance\nand Revenue District Barabanki and others                   Opp. parties.\n\n                           -------------\nHon'ble Anil Kumar,J.\n<\/pre>\n<p>      Heard Sri Rajendra Verma holding brief of Sri Shishir Pradhan<br \/>\nlearned counsel for the petitioners and Sri Jai Shanker Misra , learned<br \/>\nStanding Counsel for opposite parties.\n<\/p>\n<p>      Present writ petition has been filed      against the order dated<br \/>\n4.5.1988 passed by Additional District Magistrate Finance and Revenue<br \/>\nDistrict Barabanki     by which a deficiency of Rs. 1575\/- has been<br \/>\nimposed.\n<\/p>\n<p>      Learned Standing Counsel for the opposite parties submits that<br \/>\nat the relevant point of time , said order is revisable before the<br \/>\nrevisional authority under Section 56 (1) of the Indian Stamps Act 1899<br \/>\nbefore the Chief Controlling Revenue Authority . Thereafter by virtue of<br \/>\namendment of U.P. Act no. 38 of 2001, sub section (1-A) has been<br \/>\ninserted in Section 56 of the Indian Stamp Act. As per the said<br \/>\nprovision, now the appeal lies before the Chief Controlling Revenue<br \/>\nAuthority. As such against the impugned order the petitioner has got a<br \/>\nstatutory remedy of appeal so the present writ petition be dismissed on<br \/>\nthe said ground.\n<\/p>\n<p>      Learned counsel for the petitioner has not disputed the above<br \/>\nsaid fact.\n<\/p>\n<p>      There can be no quarrel that it is well established proposition of<br \/>\nlaw if the statutory alternative remedy is available to the petitioner<br \/>\nthen writ petition filed by him is not maintainable under Article 226 of<br \/>\nthe Constitution of India as per the law laid down              by Hon&#8217;ble<br \/>\nSupreme Court in the case of Titaghur Paper Mills Company<br \/>\nLimited and another Vs.State of Orissa and others ( 1983) 2<br \/>\nwherein it was held that where a right or liability is created by a statute<br \/>\n<span class=\"hidden_text\">                                     2<\/span><\/p>\n<p>which gives a special remedy for enforcing it, the remedy provided by<br \/>\nthat statute alone must be availed of. Under the scheme of the Orissa<br \/>\nSales Tax Act, there is a hierarchy of authorities for granting redress.<br \/>\nThe petitioners had an equally efficacious alternative remedy by way of<br \/>\nan appeal to the Prescribed Authority under sub-Section(1) of Section<br \/>\n23, then a second appeal to the Tribunal under sub-section (3) (a)<br \/>\nthereof, and thereafter in the event the petitioners get no relief, to have<br \/>\nthe case stated to the High Court under Section 24 of the Act. The Act<br \/>\nprovides for an adequate safeguard against an arbitrary or unjust<br \/>\nassessment, such as right to prefer appeal under Section 23(1) and to<br \/>\napply for stay of recovery under clause (a) of the second proviso to<br \/>\nSection 13 (5) . Thus the Act provides for a complete machinery to<br \/>\nchallenge an order of assessment, and the impugned orders of<br \/>\nassessment can only be challenged by the mode prescribed by the Act<br \/>\nand not by a petition under article 226.\n<\/p>\n<p>       In the case of Karnataka Chemical Industries and others<br \/>\nVs. Union of India and others (2000) 10 Supreme Court Cases 13<br \/>\nHon&#8217;ble Supreme Court has held that when there is no challenge to the<br \/>\nvalidity of any statutory provision, we see no reason as to why a writ<br \/>\npetition should have been filed by passing the alternative remedy which<br \/>\nis provided under the statute. On the short ground we dismiss this<br \/>\nappeal, vacate the interim orders , direct the payment of the balance<br \/>\namount of duty along with interest @ 15% per annum with yearly rests.<br \/>\nIt will be open to the appellant to avail of such statutory remedy as<br \/>\nmay be available to it. If an appeal is filed within four weeks from<br \/>\ntoday, the Department will take a lenient view in condoning the delay.\n<\/p>\n<p>      In the case of Central Coalfields Limited Vs. State of<br \/>\nJharkhand and others (2005)7 Supreme Court Cases 492, Hon&#8217;ble<br \/>\nSupreme Court held that if there is statutory          alternative remedy<br \/>\navailable to a person under an statute itself, in that case the writ<br \/>\npetition should not be entertained under Article 226 of the Constitution<br \/>\nof India and the petitioner is directed to avail the alternative statutory<br \/>\nremedy.\n<\/p>\n<p>      For the forgoing reasons, as the the petitioner has got an<br \/>\nstatutory alternative remedy of appeal , the present writ petition is<br \/>\n<span class=\"hidden_text\">                                   3<\/span><\/p>\n<p>dismissed on the same ground . However in case the petitioner files an<br \/>\nappeal within a period of three weeks from today, the same shall be<br \/>\ndecided on merit and shall not be dismissed on the ground of<br \/>\nlimitation .\n<\/p>\n<p>3.2.2010<br \/>\nD.K.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Mohd.Naseem And Others vs A.D.M. And Others on 3 February, 2010 1 Court No. 11 Writ Petition No. 5660 (M\/S) of 1988 Mohammad Naseem and others Petitioners Vs. Additional District Magistrate Finance and Revenue District Barabanki and others Opp. parties. &#8212;&#8212;&#8212;&#8212;- Hon&#8217;ble Anil Kumar,J. Heard Sri Rajendra Verma holding brief of Sri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-90436","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mohd.Naseem And Others vs A.D.M. 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