Chhatar Extractions Private Limited vs Excise and Taxation Commissioner and Another

J.V. Gupta, Ag. C.J.—This order will also dispose of Letters Patent Appeals Nos. 1092 and 1093 of 1984.

Letters Patent Appeal No. 1091 of 1984 arises out of Chhatar Extractions Pvt. Limited Vs. The Excise and Taxation Commissioner and Another, ). whereby the writ petition was dismissed with the observations that the petitioner can avail of an effective and meaningful alternative remedy by filing an appeal against the impugned assessment order. At the same time, the learned single Judge also found that it was difficult to agree with the contention of the learned counsel for the petitioner that since a specified percentage of rice bran oil is permitted to be used for the manufacture of edible vegetable oil products it should also be treated as edible in terms of the Notification dated January 11, 1979 (annexure P. 5).

The learned counsel for the appellant submitted that if the writ petition was to be dismissed on the ground of alternative remedy, then the above said finding should not have been given on merits and it should have been left open to be decided by the appellate authority.

On the last date of hearing, the learned counsel for the respondents submitted that since the appellant has an alternative remedy, the writ petition has been rightly dismissed by the learned single Judge.

After hearing the learned counsel for the parties, we are of the opinion that there is no sufficient material before this Court to give any finding on merits and, therefore, it will be appropriate, in the circumstances and facts of the present case that the matter is decided by the appellate authority on merits in accordance with law without taking into consideration the above said finding given by the learned single Judge. Since the writ petition was admitted as far back as the year 1983 and was disposed of on September 14, 1984, the appellant is allowed one month''s time to file the appeal in accordance with law and in case the appeal is filed within one month from the date of this order, the objection as to limitation will not be taken on behalf of the Assessing Authority. However, before the appeal is filed within time allowed, the appellant will also deposit one-third of the sales tax payable as assessed by the Assessing Authority, failing which the appeal will not be maintainable.

With these observations, all the three letters patent appeals are disposed of accordingly.