Plea of alternative remedy cannot be accepted if question involved lacks jurisdiction on admitted facts

Thyssen Krupp Elevator (India) Pvt. Ltd. Vs. State of Punjab and another ( P&H HC)

The plea of alternative remedy cannot be accepted as question involved in the present case is of lack of jurisdiction on admitted facts.  In the present case, the petitioner furnished all the information and raised a dispute of tax ability relying upon the judgment in Kone Elevators (India) Ltd’s case (supra). In such a situation there could be no question of attempt at tax evasion. Invocation of jurisdiction to impose penalty at the Information Collection Centre was not called for.

HIGH COURT OF PUNJAB AND HARYANA AT  CHANDIGARH

Civil Writ Petition No. 15705 of 2010

Date of decision: 27.9.2010

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