Back
2022 Supreme(Cal) 191
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
MD. NIZAMUDDIN, J.
B.D Tea Estates Pvt. Ltd. – Appellant
Versus
The State of West Bengal & Others – Respondents
WPA. Nos. 4305 & 4308 of 2022
Decided on : 06-05-2022
For the Appellant :Pranit Bag, P.K. Jewrajaka, Pooja Jewrajaka, Advocates.
For the Respondents:A. Ray, T.M. Siddiquie, S. Mukherjee, D. Ghosh, N. Chatterjee, Advocates.
The availability of alternative remedy is not an absolute bar to maintainability of Writ Petition under Article 226 of the Constitution of India.
Headnote:
Agricultural Income Tax - Bengal Agricultural Income Tax Act, 1944 - Section 5(3) - Section 34(1) - WPA No. 4305 of 2022 & WPA No. 4308 of 2022 - 26th March, 2021 and 18th February, 2021 - Assessment years 2009-10 and 2007-08 - The court dismissed the Writ Petitions challenging the impugned orders of the first Appellate authority under the Bengal Agricultural Income Tax Act, 1944, mainly on the ground of alleged wrongful interpretation of relevant provisions of law and mode of computation of tax adopted by the assessing officer. The court held that the availability of alternative remedy is not an absolute bar to maintainability of Writ Petition under Article 226 of the Constitution of India and the instant writ petitions did not fall within the exceptional circumstances. The court also found that the impugned orders passed by the first Appellate authority were not without jurisdiction, in violation of principle of natural justice, or involved any procedural illegality. The court dismissed the Writ Petitions but allowed the petitioner to challenge the impugned orders before the West Bengal Taxation Tribunal in accordance with the law.
Fact of the Case:
The Writ Petitions challenged the impugned orders of the first Appellate authority under the Bengal Agricultural Income Tax Act, 1944, mainly on the ground of alleged wrongful interpretation of relevant provisions of law and mode of computation of tax adopted by the assessing officer.
Finding of the Court:
The court dismissed the Writ Petitions against the impugned orders of the first Appellate authority dated 26th March, 2021 and 18th February, 2021, stating that the availability of alternative remedy is not an absolute bar to maintainability of Writ Petition under Article 226 of the Constitution of India and the instant writ petitions did not fall within the exceptional circumstances. The court also found that the impugned orders passed by the first Appellate authority were not without jurisdiction, in violation of principle of natural justice, or involved any procedural illegality.
Issues: The main issue was whether the Writ Petitions challenging the impugned orders of the first Appellate authority under the Bengal Agricultural Income Tax Act, 1944, were maintainable despite the availability of alternative remedy before the West Bengal Taxation Tribunal.
Ratio Decidendi: The court held that the availability of alternative remedy is not an absolute bar to maintainability of Writ Petition under Article 226 of the Constitution of India and the instant writ petitions did not fall within the exceptional circumstances. The court also found that the impugned orders passed by the first Appellate authority were not without jurisdiction, in violation of principle of natural justice, or involved any procedural illegality.
Final Decision: The court dismissed the Writ Petitions but allowed the petitioner to challenge the impugned orders before the West Bengal Taxation Tribunal in accordance with the law.
JUDGMENT :
1. Heard learned Counsel appearing for the parties.
2. By the consent of the parties both the Writ Petitions being WPA No. 4305 of 2022 & WPA No. 4308 of 2022 are heard together and disposed of by this common judgment in view of similarity of facts and points of law involve in both the Writ Petitions and only difference is the year of assessment and both these Writ Petitions arise out of the impugned orders dated 26th March, 2021 and 18th February, 2021 respectively passed by the Appellate authority confirming the assessment orders dated 19th August, 2013 relating to assessment years 2009-10 and 2007-08 respectively passed by the Agricultural Income Tax Officer under Section 5 (3) of the Bengal Agricultural Income Tax Act, 1944 and rectification order dated 8th August, 2016.
3. For the sake of convenience WPA No. 4305 of 2022 is taken up and discussed.
4. In this Writ Petition, Petitioner has challenged the impugned order of the first Appellate authority under Bengal Agricultural Income Tax Act, 1944, dated 26th March, 2022, passed on the Appeal of the petitioner filed under Section 34 (1) of the Bengal Agricultural Income Tax Act, 1944 confirming the assessment order dated 19th August, 2013 and rectification order dated 8th August, 2016 passed by the assessing officer.
5. On perusal of records, pleadings, grounds and prayers made in the Writ Petition it appears that the petitioner itself at the first instance has chosen to challenge the assessment order in question before the first Appellate authority which has confirmed the said assessment order and instead of further challenging the same before the second Appellate authority which is West Bengal Taxation Tribunal, if so aggrieved, petitioner wants this Writ Court to indirectly interfere with the aforesaid assessment order by interfering with the impugned order of the first Appellate authority mainly on the ground that the first Appellate authority has not considered its contention that while passing the assessment order, assessing officer has wrongly interpreted law set out in Bengal Agricultural Income Tax Act, 1944 and a circular in question published through Gazette Notification dated 23rd August, 2006 and that the petitioner is aggrieved by the method of computation adopted by the assessing officer in his assessment as appears from the grounds taken in the Writ Petition.
6. From nowhere it appears on perusal of the pleadings and grounds in the Writ Petition challenging the impugned order of the first Appellate authority that the same is without jurisdiction or it has violated the principles of natural justice while passing the impugned order or any procedural irregularity has been committed by the first Appellate authority in passing the impugned order. It is not the case of the petitioner that no alternative remedy is available before any forum under the statute against the aforesaid impugned order or that the alternative remedy available is not speedy and efficacious for redressal of its grievance or that there is specific bar under the statute on the second appellate authority/Tribunal to adjudicate the issues involved or arising out of the impugned order of the first appellate authority or the nature of relief it has asked for in the instant Writ Petition can’t be granted by the Appellate Tribunal or constitutional validity of any provision of law is involved in this writ Petition.
7. Petitioner’s sole contention for avoiding the statutory alternative remedy of Appeal before the West Bengal Taxation Tribunal against the impugned order of the first Appellate authority which it has voluntarily chosen at the first instance to challenge the assessment order in question, mainly are that alternative remedy is no bar in invoking constitutional writ jurisdiction of this Court under Article 226 of the Constitution of India since there is erroneous interpretation of law by the assessing officer in passing the assessment order in question and wrong interpretation of law is
