Kirloskar Pneumatic Co. Ltd. vs The Commercial Tax Officer and The Deputy Commercial Tax Officer

Markandey Katju, C.J.—The writ petitions have been filed against the assessment orders dated 31.1.2005 passed by the Commercial Tax

Officer, Anna Salai - III Assessment Circle, Chennai-6.

In our opinion, the writ petitioner had a clear alternative remedy of filing an appeal u/s 31 of the Tamil Nadu General Sales Tax Act, 1959. It is

well settled that particularly in tax matters there should be no short circuiting the alternative remedy of filing of statutory appeal/revision vide

Titaghur Paper Mills Co. Ltd. and Another Vs. State of Orissa and Others, , Assistant Collector of Central Excise, Chandan Nagar, West Bengal

Vs. Dunlop India Ltd. and Others, etc. The writ petitions are therefore dismissed on the ground of alternative remedy. However, if the writ

petitioner files an appeal within a period of one month from today the same will be entertained without raising any objection with regard to

limitation and the same shall be decided by the appellate authority expeditiously thereafter. Consequently the writ appeals have become infructuous

and are dismissed as such. Connected miscellaneous petitions are dismissed.