Dipankar Datta JUDGMENT
Dipankar Datta, J.
1. This appeal, by special leave, registers a challenge to an order dated 12th October, 2009 passed by the High Court of Punjab and Haryana at Chandigarh (hereafter 'the High Court', for short) dismissing Civil Writ Petition No. 9191 of 2009 presented by the Appellant and relegating it to the remedy of an appeal Under Section 33 of the Haryana Value Added Tax Act, 2003 (hereafter 'the VAT Act', for short).
2. Two questions emerge for decision on this appeal. First, whether the High Court was justified in declining interference on the ground of availability of an alternative remedy of appeal to the Appellant Under Section 33 of the VAT Act, which it had not pursued. Should the answer to the first question be in the negative, we would next be required to decide whether to remit the writ petition to the High Court for hearing it on merits or to examine the correctness or otherwise of the orders impugned before the High Court.
3. It appears on a perusal of the order under challenge in this appeal that the Appellant had questioned the jurisdiction of the Deputy Excise and Taxation Commissioner (ST)-cum-Revisional Authority, Kurukshetra (hereafter 'the Revisional Authority', for short) to reopen proceedings, in exercise of suo motu revisional power conferred by Section 34 of the VAT Act, and to pass final orders holding that the two assessment orders, both dated 28th February, 2007 passed by the ETO-cum-Assessing Authority, Kurukshetra (hereafter 'the Assessing Authority', for short) for the assessment years 2003-04 and 2004-05 suffered from illegality and impropriety as delineated therein, viz. that the Assessing Authority erred in levying tax on mosquito repellant (a product manufactured by the Appellant) @ 4% instead of 10%. Keeping in view the objection raised by counsel for the Respondents that without exhausting the remedy of appeal provided by Section 33 of the VAT Act "it would not be permissible to entertain this petition" and upon consideration of the decision of this Court reported in (1975) 2 SCC 436 (Titagarh Paper Mills v. Orissa State Electricity Board and Anr.) based on which it was contended on their behalf that where any right or liberty arises under a particular Act then the remedy available under that Act has to be availed, the High Court was of the opinion that there can be no presumption that the appellate authority would not be able to grant relief sought in the writ petition; hence, the writ petition was dismissed and the Appellants were relegated to the appellate remedy.
4. Before answering the questions, we feel the urge to say a few words on the exercise of writ powers conferred by Article 226 of the Constitution having come across certain orders passed by the high courts holding writ petitions as "not maintainable" merely because the alternative remedy provided by the relevant statutes has not been pursued by the par........