TITAGHUR PAPER MILLS CO. LTD. versus STATE OF ORISSA

TITAGHUR PAPER MILLS CO. LTD. versus STATE OF ORISSA

Where the statute provides a complete hierarchy and machinery for appeal against assessment orders, challenges to the regularity of proceedings or assessment must be pursued via statutory remedies and not by writ petition under Article 226, unless there is inherent lack of jurisdiction or violation of natural justice, which was not present in this case.

Parties
Petitioner: Titaghur Paper Mills Co. Ltd.; Petitioner: Titaghur Paper Mills Co. Ltd. (Officer); Respondent: State of Orissa
Jurisdiction
India
Judgment Date
13 April 1983
Procedural Posture
Special Leave Petition and Writ Petition / Supreme Court Appeal From Orissa High Court, Petitions Under Articles 32 and 226, Decision on Maintainability
Outcome
Petitions dismissed.
Legal Topics
Sales Tax, Central Sales Tax Act, 1956, Jurisdiction, Right to Appeal, Alternative Remedy, Writ Jurisdiction Under Article 226
Taxation Constitutional Law Sales Tax Central Sales Tax Act, 1956 Jurisdiction Right to Appeal Alternative Remedy Writ Jurisdiction Under Article 226

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Parties

Titaghur Paper Mills Co. Ltd.

Petitioner

Titaghur Paper Mills Co. Ltd. (Officer)

Petitioner

State of Orissa

Respondent

Procedural Posture

Special Leave Petition and Writ Petition / Supreme Court Appeal From Orissa High Court, Petitions Under Articles 32 and 226, Decision on Maintainability

Legal Issues

  1. 1 Whether orders of assessment under the Central Sales Tax Act, 1956 and Orissa Sales Tax Act, 1947 can be challenged under Article 226 of the Constitution instead of by statutory appeal
  2. 2 Whether procedural irregularities or denial of adjournments amount to breach of natural justice justifying writ intervention

Ratio Decidendi

Where the statute provides a complete hierarchy and machinery for appeal against assessment orders, challenges to the regularity of proceedings or assessment must be pursued via statutory remedies and not by writ petition under Article 226, unless there is inherent lack of jurisdiction or violation of natural justice, which was not present in this case.

Court Disposition

Petitions dismissed.

Orders

  • Petitions under Article 226 and Article 32 dismissed; petitioners to avail statutory remedies under the Act.
  • Appellate Authority urged to dispose appeals expeditiously; State of Orissa agrees to expedited hearing without objection as to limitation.