IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 1259 of 2006 Date of Decision: 16.6.2008 Anil Grover …Petitioner Versus State of Himachal Pradesh & others …Respondents. Coram The Hon’ble Mr. R.B. Misra, Judge. The Hon’ble Mr. Justice Sanjay Karol, Judge. Whether approved for reporting?1 For the Petitioner: Mr.H.C.Arora and Mr. M.L. Sharma, Advocates. For the Respondents: Mr R.M. Bisht, Dy. Advocate General Per R.B.Misra, J. (Oral) At the request of the learned counsel for the parties, this writ petition is disposed of at admission stage itself. 2. It appears that the petitioner company was dealing in pharmaceuticals items and was registered under the provisions of Sales Tax Act of State of HP as well as Central Salex Tax Act. Consequent upon the finalization of the assessment for the years 1988-89, 1989-90, 1990-91, 1991-92 and 1993-94, the demand notices were issued to the 1 Whether the reporters of the local papers may be allowed to see the Judgment? petitioner for the recovery and realization of sales tax dues. Petitioner being the Director of M/s Indian Capshells and Pharmaceuticals Pvt. Limited at the relevant time has challenged the demand notice, recovery of sales tax as well as the assessment orders passed by the Assessing Authority. While issuing notice on 8.12.2006 in CMP No. 1968/2000, an interim direction was passed by this court indicating that the proceedings in pursuance to assessment orders may go on, however, the petitioner shall not be arrested pursuant to the assessment order. 3. The question of maintainability of the present writ petition becomes the main issue in view of the facts and circumstances when the demand and recovery of sales tax dues created under HP General Sales Tax Act, 1968 in context of the assessment orders then on specific availability of statutory remedies in the prevailing Act, whether a writ petition under Article 226/227 of the Constitution of India could be entertained ?. In our considered view, when a statutory remedy is available, then writ petition cannot be entertained unless the assessment order or the demand of sales tax is shown to be prima facie, outcome of proceedings being coram-non-judice or when the person not to be brought under the purview of Sales Tax Act has been subject matter of sales tax as dealer or assessee. 4. It has been submitted by Mr. R.M. Bisht, learned Dy. A.G that if the petitioner was aggrieved by any order of recovery or about his locus standi as Director or against the best judgment assessment orders passed for the respective years or the manner of assessment order, then the petitioner ( or the dealer firm) could have approached before an appropriate authority under the Act where the appeal could have been entertained in consonance to the provisions of prevailing Act . 5. According to the learned Dy. AG, this Hon’ble High Court has not to exercise its discretionary jurisdiction under article 226 of the Constitution of India and exercise its jurisdiction under Article 227 of the Constitution of India when apparently there is no jurisdictional impropriety in reference to the assessment orders. 6. We have heard learned counsel for the parties. We are of the considered view that specific statutory remedy is available under HP General Sales Tax Act under which the petitioner for dealer firm could have gone for redressal of its grievances. In the circumstances, this court cannot scrutinize the assessment order and cannot go into the controversial or disputed facts in exercise of the jurisdiction under article 226 of the Constitution of India and rightly so this court cannot invoke its jurisdiction under Article 227 of the Constitution of India when apparently the assessment orders have not been challenged on the ground of jurisdiction. 7. In view of the facts and circumstances, this writ petition is disposed of with observations that the petitioner if approaches within two months from the date of this order to the appropriate authority for availing remedy by way of appeal, in that case, appropriate authority will not throw away such appeal on the ground of delay or latches, however, may entertain the appeal on merits by observing norms and provisions of HP Salex Tax Act. The relevant authority is also at liberty to get the statutory amount deposited before entertaining the appeal in exercise of its power and pass order on the waiver application also. The petitioner, however, shall not be arrested till two months or till the consideration of such appeal by the appropriate authority if so advised to be preferred whichever is earlier. However, the process of realization of sales tax or recovery of sales tax dues shall be subject to the outcome of the appeal. 8. In view of the disposal of the writ petition, pending applications, if any, are also disposed of. ( R.B.Misra ), J. ( Sanjay Karol ), J. 16th June, 2008 (sl)