IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Stay Application No. 1065 of 2010 In WRIT PETITION No. 239 of 2010 (M/S) Gujrat Cooperative Milk Marketing Federation Ltd. Niranjanpur, Dehradun, Uttarakhand. ……Petitioner. Versus 1. Deputy Commissioner (Assessment)Commercial Tax, Dehradun. 2. The Commissioner of Commercial Tax, Dehradun. 3. State of Uttarakhand through Secretary Finance, Govt. of Uttarakhand, Dehradun. ..Respondents. With Stay Application No. 7815 of 2009 In WRIT PETITION No. 1514 of 2009 (M/S) Gujrat Cooperative Milk Marketing Federation Ltd. Niranjanpur, Dehradun, Uttarakhand. …… Petitioner. Vs. 1. Deputy Commissioner (Assessment) Commercial Tax, Dehradun. 2. The Commissioner of Commercial Tax, Dehradun. 3. State of Uttarakhand through Secretary Finance, Govt. of Uttarakhand, Dehradun. …. Respondents. Mr. Pitamber Maulekhi, Advocate and Mr. D.S. Patni, Advocate for the petitioner. Mr. K.P. Upadhyay, Addl. C.S.C. for the respondents. Date: - 15-03-2010 2 Hon’ble B.S. Verma J. Heard Mr. Pitamber Maulekhi, Advocate and Mr. D.S. Patni, Advocate for the petitioner and Mr. K.P. Upadhyay, Additional C.S.C. for the respondents. By means of this writ petition No. 239 of 2010 (M/ S), the petitioner has sought the following reliefs: - A) Issue a writ, order or direction in the nature of Certiorari for quashing the impugned orders for the Assessment Year 2006-2007, 2007-2008 and part of Assessment Year 2008- 2009 (Annexure No.1-A) under which Butter Milk sold under the name and style of Amul Chhachh, has been taxed. B) Issue a writ, order or direction in the nature of mandamus directing and commanding the respondents to adhere to letter and spirit of schedule-1 (25) of VAT, which declares the Butter Milk as exempt, thereby extend the benefits of the Legislation/ VAT, Act. C) Pass such order or further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the matter. And in writ petition No. 1514 of 2009 (M/ S), the petitioner have sought the following reliefs: - A) issue a writ, order or direction in the nature of certiorari for quashing the impugned order dated 31-07-2009 and notices for provisional monthly assessment so as to Tax Butter Milk sold under the name and style of Amul Chhachh, as contained in annexure No.1 to this writ petition. B) Issue a writ, order or direction in the nature of mandamus directing and commanding the respondents to adhere to letter and spirit of schedule-1 (25) of VAT, Act which declares the Butter Milk as exempt, thereby extend the benefits of the Legislation/ VAT, Act. 3 C) Pass such order or further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the matter. The controversy involved in both the abovementioned writ petitions are same, hence, they are being decided together by the common order for the sake of convenience. The assessment order has been passed by the assessing authority and there is a statutory remedy of appeal available to the petitioner under Section 51 of the VAT, Act. Since, the alternate remedy is available under Section 51 of the VAT, Act, therefore, I am not inclined to entertain the writ petition. On the ground of alternate remedy, both the writ petitions are dismissed. However, liberty is given to the petitioner in each petition to prefer an appeal against the assessment order within a period of two weeks. If the appeal is preferred, the same shall be decided by the appellate authority, expeditiously as far as possible, preferably within a period of three months from the date of filing of the appeal after hearing both the parties by speaking and reasoned order. The petitioner may also take all the grounds in the appeal, which have been taken in the present writ petitions. All pending applications stands disposed of accordingly. (B.S. Verma, J.) 15-03-2010 MK