1991 Supreme(SC) 507

SUPREME COURT OF INDIA
N. D. Ojha, S. Ranganathan
FELDOHF AUTO & GAS INDUSTRIES LTD., AND ANOTHER, APPELLANTS
Versus
UNION OF INDIA AND ANOTHER, RESPONDENTS.
Civil Appeal No. 3851 of 1991 (Arising out of SLP (C) No. 9721 of 1991.),
decided on September 23, 1991.

The appellants were allowed to pursue the validity of the notification in the writ petition, while being directed to address other assessment details in regular appeals under the Act.

Headnote:

Notification No. 174/89 - Writ Petition - The court allowed the appeal and restored the writ petition to be disposed of by the High Court in regard to the point of validity in the notification, while directing the appellants to agitate other points concerning details of the assessment in the regular appeals under the Act.

Fact of the Case:

The High Court dismissed the writ petition filed by the appellants on the ground of not availing the alternative remedy of appeal.

Finding of the Court:

The court allowed the appeal and restored the writ petition to be disposed of by the High Court in regard to the point of validity in the notification, while directing the appellants to agitate other points concerning details of the assessment in the regular appeals under the Act.

Issues: Dismissal of writ petition for not availing alternative remedy of appeal, validity of Notification No. 174/89

Ratio Decidendi: The contention that the appellants had challenged the validity of Notification No. 174/89 in the writ petition and this contention would not be open to them in the appeal under the statutory provisions was found to have force.

Final Decision: The civil appeal was allowed and the writ petition was restored to be disposed of by the High Court in regard to the point of validity in the notification, while directing the appellants to agitate other points concerning details of the assessment in the regular appeals under the Act.