Purohit-1979 (4) ELT J613 (SC) 5. Whirlpool Corporation v. Registrar of Trade

THE MANGALORE ELECTRICITY SUPPLY COMPANY LTD., vs. SRI A CHANDRASEKHAR

Bench: G.NARENDAR,P.N.DESAI

…olely for the purpose of obtaining interim orders and thereafter prolong the proceedings by one device or the other. The practice certainly needs to be strongly discouraged.” 12. Nextly, he would place reliance on the ruling reported in (2014) 1 SCC 603 (Commissioner of Income Tax and Others v. Chhabil Dass Agarwal) wherein at paragraphs 11 to 15 the Hon’ble Apex Court has observed and held as under: “ 11. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non-entertainment of petitions under writ jurisdiction by t…

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

…26 of the Constitution ought not to be entertained if alternate statutory remedies are available, except in cases falling within the well defined exceptions as observed in Commissioner of Income Tax and Others vs. Chhabil -: 42 :- Dass Agarwal, [(2014) 1 SCC 603], (Chhabil Dass Agarwal). In the latter decision, it has been held that the exceptions to the rule of non-interference when efficacious, alternative remedy is available are as under which are illustrative and non-exhaustive: (i) where remedy available under statute is not effective but only mere formality with no substantial relief; (ii)…

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

…26 of the Constitution ought not to be entertained if alternate statutory remedies are available, except in cases falling within the well defined exceptions as observed in Commissioner of Income Tax and Others vs. Chhabil -: 42 :- Dass Agarwal, [(2014) 1 SCC 603], (Chhabil Dass Agarwal). In the latter decision, it has been held that the exceptions to the rule of non-interference when efficacious, alternative remedy is available are as under which are illustrative and non-exhaustive: (i) where remedy available under statute is not effective but only mere formality with no substantial relief; (ii)…

JAY PEE CEMENT CORPORATION LTD. (FORMERLY KNOWN AS vs. THE GULBARGA ELECTRICITY SUPPLY CO. LTD. ORS

Bench: The Hon’Ble Mr. Justice E.S. Indiresh

…will not be a proper exercise of jurisdiction by the High Courts to entertain writ petitions against such orders of the Commission." 33. Another Division Bench of this Court in Commissioner of Income Tax and others vs. Chhabil Dass Agrawal, (2014)1 SCC 603 held: "11. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non- entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available is a rule of self-imposed limitation. It is essentially a rule of policy, con…

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 02ND DAY OF NOVEMBER 2020 / 11TH KARTHIKA, 1942 OP (DRT).No.73 OF 2018 AGAINST THE ORDER IN SA 165/2012 OF DEBT RECOVERY TRIBUNAL, ERNAKULAM DTD. 19.04.2018 PETITIONER: THE AUTHORISED OFFICER, INDIAN BANK CIRCLE OFFICE, P.B.No.2575,38/1672-B& C, CHITTOOR ROAD, ERNAKULAM-35, NOW REPRESENTED BY ITS MANAGER, INDIAN BANK, POLAYATHODU. BY ADV. SRI.S.EASWARAN, SC, INDIAN BANK RESPONDENTS: 1 K.J.GEORGE S/O. VARGHESE, KARITHALAKKAL HOUSE, VAKATHANAM P.O, KOTTAYAM DISTRICT, PIN-686 001. 2 MARIAMMA W/O. K.J. GEORGE, KARITHA…

SRI SANJAY G KHENY vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice P.S. Dinesh Kumar Writ Petition No. 51002/2019(Cs-Res) Between:

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2019 BEFORE THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR WRIT PETITION No. 51002/2019(CS-RES) BETWEEN: 1. SRI SANJAY G KHENY S/O GURUBASAPPA KHENY AGED ABOUT 49 YEARS OCC:PRESIDENT BIDAR SAHAKARI SUGARCANE FACTORY LTD., HALLIKHED, HUMNABAD TALUK BIDAR DISTRICT-585414. 2. SRI SHIVASHARANAPPA BASAPPA HALLIKHED S/O BASAPPA AGED ABOUT 63 YEARS HIRLAPUR VILLAGE, HUMNABAD TALUK BIDAR DISTRICT-585401.…

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

…y, it is within the discretion of the High Court to grant relief under Article 226 despite the existence of an alternative remedy. However, the High Court must not interfere if there is an adequate efficacious alternative remedy available to the 2 (2014) 1 SCC 603 Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 24 petitioner and he has approached the High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary…

KAIZEN REFINERS vs. CANARA BANK

Bench: The Hon’Ble Mr. Justice R Devdas W.P. No.106578/2018 & W.P. Nos.106758/2018 & 106759/2018 (Gm-Res)

…sel also places reliance on the judgments of the Hon’ble Supreme Court which are as follows: i) Noor Mohammed Vs. Jethanand and Another reported in (2013) 5 SCC 202. ii) Commissioner of Income Tax and Others Vs. Chhabil Dass Agarwal reported in (2014) 1 SCC 603. iii) Authorized Officer, State Bank of Travancore and Another Vs. Mathew K.C. reported in (2018) 3 SCC 85. 7 The learned counsel would also place reliance on the decision of the Jharkhand High Court in the case of Amit Raj Enterprises and Others Vs. UCO Bank and Others reported in (2008) 1 AIR Jhar R 5 and in the case of Midex G…

SRI. BHEEMAPPA GURAPPA HEBBALLI vs. THE STATE OF KARNATAKA

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 06T H DAY OF SEPTEMBER, 2018 PRESENT THE HON’BLE MR.JUSTICE B.VEERAPPA AND THE HON’BLE MR.JUSTICE H.T. NARENDRA PRASAD WRIT APPEAL No.100186/2018 [KLR-CON] BETWEEN: SRI. BHEEMAPPA GURAPPA HEBBALLI S/O GURAPPA HEBBALLI AGE:49 YEARS, OCC:AGRI. R/O KALLIMATA ONI, NAVALAGUND, TQ:NAVALAGUND, DIST:DHARWAD. ... APPELLANT (BY SRI. RAJASHEKHAR R GUNJALLI, ADV.) AND: 1. THE STATE OF KARNATAKA BY PRINCIPAL SECRETARY, REVENUE DEPARTMENT, M.S. BUILDING, BENGALURU. 2. THE DEPUTY COMMISSIONER DHARWAD DISTRICT. DHARWAD.…

MR P S VISHWANATH vs. LAKSHMI VILAS BANK LIMITED

Bench: The Hon'Ble Mr.Justice Aravind Kumar Writ Petition No.35026 Of 2018 (Gm Res) Between:

…dia ought not to be entertained if alternative statutory remedies are available, except in cases falling within the well-defined exceptions as observed by Supreme Court in CHHABIL DASS AGARWAL V/S COMMISSIONER OF INCOME TAX AND OTHERS REPORTED IN (2014) 1 SCC 603 this Court is not inclined to entertain this writ petition. 6 In the instant case, exceptions carved in Chhabil Dass case is not to be found namely, impugned order is not assailed by the petitioner on the ground of jurisdiction nor the vires of a statute is challenged in instant case. 4. Apart from all these facts, learned cou…

NOOR AHMED KHAN vs. THE JOINT DIRECTOR

Accordingly, writ petitions are hereby dismissed

Bench: The Hon’Ble Mr.Justice Budihal R.B.

…of his contention, learned counsel for the petitioners has relied upon the following decisions filed along with synopsis of arguments dated 3.1.2018, which are as under: 1. Commissioner of Income Tax & Others V/s Chhabil Dass Agarwal reported in (2014) 1 SCC 603 2. Pepsi Foods Ltd. and another –vs- Special Judicial Magistrate and others reported in (1998) 5 SCC 749 3. International Advanced Research Centre for Powder Metallurgy and New Materials (ARCI) and others –vs- NIMRA Cerglass Technics Private Limited reported in (2016) 1 SCC 348 4. P S Meherhomji –vs- K T Vijay Kumar and others reporte…

The Principal Commissioner of Income Tax-1 vs. M/s Devi Sea Foods Ltd.,

…cular way, it must be sought in that forum and in that manner, and all the other forums and modes of seeking remedy are excluded.” In a rather recent judgment of the Supreme Court in Commissioner of Income-tax & Ors. vs. Chabbil Dass Agarwal- (2014) 1 SCC 603, it has been held that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available, is a rule of self- imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of law. The following are the relevant observations made by th…

The Pr. Commissioner of Income -Tax-6 vs. M/s. B.Surendra Chowdary

…cular way, it must be sought in that forum and in that manner, and all the other forums and modes of seeking remedy are excluded.” In a rather recent judgment of the Supreme Court in Commissioner of Income-tax & Ors. vs. Chabbil Dass Agarwal- (2014) 1 SCC 603, it has been held that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available, is a rule of self- imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of law. The following are the relevant observations made by th…

The Commissioner of Income Tax (Central) vs. K.V.Ram Kumar

…cular way, it must be sought in that forum and in that manner, and all the other forums and modes of seeking remedy are excluded.” In a rather recent judgment of the Supreme Court in Commissioner of Income-tax & Ors. vs. Chabbil Dass Agarwal- (2014) 1 SCC 603, it has been held that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available, is a rule of self- imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of law. The following are the relevant observations made by th…

SRI.AJIT M. PUJERI, vs. KARNATAKA POWER TRANSMISSION

Bench: The Hon’Ble Mr.Justice P.S. Dinesh Kumar W.P. Nos.107941 – 107949/2016 (S – Dis) Between: 1. Sri.Ajit M. Pujeri S/O.Mayappa S. Pujeri Aged About 56 Years R/At Plot No.88, Kanbargi Road Ramathirtha Nagar Belagavi – 590 016 2. Suresh Kallappa Kamble S/O.Kallappa Kamble Aged About 52 Years R/At Plot No.42, R.S.No.34/1 Markandeya Nagar Market Yard Belagavi – 590 010 3. Bhimappa L. Godalkundargi S/O.Lenkappa Aged About 53 Years R/At Plot No.1903 Near Udaya School Ramathertha Nagar Belagavi – 590 016 4. Nathaji P Patil S/O.Peeraji Kalappa Patil

…isposed of reserving liberty to the petitioner to exhaust the remedy of appeal.” : 15 : 16. Further, it may be profitable to note that the Hon’ble Supreme Court in the case of Commissioner of Income Tax and Others v. Chhabil Dass Agarwal, reported in (2014) 1 SCC 603 has held as follows: “15. …………… High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a stat…

M/S ASHOK KUMAR BACHAWAR (HUF) vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice P.S.Dinesh Kumar Writ Petition No. 106714/2016 (T-Tar) & Writ Petition No.106796/2016 Between : M/S. Ashok Kumar Bachawat (Huf) Plot No.4, Adarsha Colony, Radio Park, Bellary-583101, Karnataka (Represented By Mr.Ashok Kumar Bachawat S/O Shir. Bhikarechand Bachawat Karta Of Huf Aged About 58 Years). ... Petitioner (By Sri B. G. Chidananda Urs, Advocate) & : 1. Union Of India Ministry Of Finance Represented By Its Secretary, North Block, New Delhi-110001 2. The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001 3. The Joint Commissioner Of Service Tax Office Of The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001. ... Respondents These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India, Praying To Quash The Impugned Order Dated 29.02.2016/04.03.2016 Is Enclosed As Annexure-D, Passed By Respondent No.3.

…lasts Company (supra), it is not desirable to exercise power under Article 226 of the Constitution of India . It may be profitable to note the following passage in the case of Commissioner of Income Tax and Others v. Chhabil Dass Agarwal, reported in (2014) 1 SCC 603 wherein it is held as follows: “15. Thus, while it can be said that this Court has recognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to…

SRI JAYARAM HEGDE vs. AUTHORIZED OFFICER CUM CHIEF MANAGER

In the result, we dispose of this writ appeal with a

Bench: ARAVIND KUMAR,VINEET SARAN

…iling writ petition if the order under challenge is without jurisdiction (vide Whirlpool Corporation Vs Registrar of Trade Marks, Mumbai reported in AIR 1999 SC 22 and Commissioner of Income Tax and others Vs Chhabil Dass Agarwal reported in (2014)1 SCC 603). It cannot be denied that after the Tribunal had held that it had no jurisdiction to hear the case, passing of the order on merits and deciding Points 2 and 3 was wholly without jurisdiction. In such a case, the Tribunal could not have proceeded to decide the case on merits. As such we are of the firm view that insofar as the order of Tribu…