Writ Jurisdiction can be invoked in Exceptional Circumstances: Calcutta HC refuses to Quash Assessment Order under WB Agricultural Income Tax Act [Read Order]

The Calcutta High Court has held that Writ Jurisdiction can be invoked in exceptional circumstances and refuses to quash assessment order under West Bengal Agricultural Income Tax Act.

The petitioner, B.D Tea Estates Pvt. Ltd., has challenged the assessment order by way of statutory appeal before the first Appellate authority and after the dismissal of the same and confirmation of the assessment order instead of challenging the impugned orders of the first Appellate authority before the West Bengal Taxation Tribunal which is the second Appellate authority, the petitioner filed Writ petition before the High Court.

Mr. A. Ray, counsel for the respondent, submitted that the instant Writ Petition should not be entertained since the main ground of challenge before this Writ Court against the order of the first Appellate authority is about misinterpretation of relevant provisions of law by the assessing officer in assessment proceeding and terming the same as pure question of law, West Bengal Taxation Tribunal is competent enough under the statute to decide such question of law as well as on merit of the assessment.

The High Court observed that availability of alternative remedy is not absolute bar to maintainability of Writ Petition under Article 226 of the

Constitution of India, but a writ petition can be entertained in exceptional circumstances only. The impugned orders passed by the first Appellate authority are neither without jurisdiction nor it is in violation of principle of natural justice nor there any procedural illegality during the impugned proceeding before the first Appellate authority.

The single bench of presided by Mr. Justice Md. Nizamuddin has held that “I am not inclined to entertain these Writ Petitions against the impugned orders of the first Appellate authority dated 26th March, 2021 and 18th February, 2021 respectively and both these Writ Petitions being WPA 4305 of 2022 with WPA 4308 of 2022 are accordingly dismissed”.

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