Case LawHigh Court › In Commissioner Of Income Tax v. Chhabil...

In Commissioner Of Income Tax v. Chhabil Das

High Court 07 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
In Commissioner Of Income Tax v. Chhabil Das
Date of order
07 Jan 2019
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In In Commissioner Of Income Tax v. Chhabil Das, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Issue: 4.Thesoleissuethatarisesfor consideration in this writ petition is as to whether any interference is warranted on Ext.P10proceedings dated 15.11.2018 of the 1[st] respondent Secretary of the Regional Transport Authority, inexercise of the extraordinary jurisdiction of thisCourt under Article 226 of...

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN MONDAY,THE 07TH DAY OF JANUARY 2019 / 17TH POUSHA, 1940WP(C).No. 363 of 2019 PETITIONER: P.K.SANTHOSHAGED 46 YEARSS/O KRISHNAN, M/S. GREEN LINE EXPRESS, NO.3, T.M.COMPLEX, CHANDRANAGAR BY-PASS, CHANDRANAGAR P O, PALAKKAD-678 007. BY ADVS.SRI.G.HARIHARANSMT.K.S.SMITHASRI.PRAVEEN.H.SRI.V.R.SANJEEV KUMAR RESPONDENTS: 1REGIONAL TRANSPORT AUTHORITYPALAKKAD-678 001, REPRESENTED BY ITS SECRETARY.PALAKKAD-678 001, REPRESENTED BY ITS SECRETARY. 2THE SECRETARYREGIONAL TRANSPORT AUTHORITY, PALAKKAD-678 001.REGIONAL TRANSPORT AUTHORITY, PALAKKAD-678 001. 3THE SECRETARYREGIONAL TRANSPORT AUTHORITY, THRISSUR, 680 001.REGIONAL TRANSPORT AUTHORITY, THRISSUR, 680 001. 4SUB INSPECTOR OF POLICE (TRAFFIC)TOWN SOUTH POLICE STATION, PALAKKAD-678 001.TOWN SOUTH POLICE STATION, PALAKKAD-678 001. 5SUB INSPECTOR OF POLICEGURUVAYOOR POLICE STATION, GURUVAYOOR-680 101.GURUVAYOOR POLICE STATION, GURUVAYOOR-680 101. SRI K.P.HARISH,SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.363 of 2019 :-2-: J U D G M E N T The petitioner, who is a stage carriage operator conducting stage carriage operations withstage carriage bearing Registration Nos.KL-09/AF-299, KL-09/AG-6499, KL-09/AG-7399 and KL-09/AG-9199, on the route Palakkad and Guruvayur via Ottappalam and Pattambi, has filed this writpetition under Article 226 of the Constitution of India, seeking a writ of certiorari to quashExt.P10 proceedings dated 15.11.2018 of the 1[st] respondent Secretary of the Regional Transport Authority whereby the request made by thepetitioner for interchange of timings of the busesmentioned in Exts.P1, P3, P5 and P7 regular permitsstands rejected. The petitioner has also sought forother consequential reliefs. 2. Heard the learned counsel for the petitionerand also the learned Senior Government Pleader W.P.(C)No.363 of 2019 :-3-: appearing for the respondents. 3. The learned Senior Government Pleader would point out that Ext.P10 order passed by the 1[st] respondent Regional Transport Authority is revisable under Section 90 of the Motor Vehicles Act, 1988, before the State Transport AppellateTribunal. 4.Thesoleissuethatarisesfor consideration in this writ petition is as to whether any interference is warranted on Ext.P10proceedings dated 15.11.2018 of the 1[st] respondent Secretary of the Regional Transport Authority, inexercise of the extraordinary jurisdiction of thisCourt under Article 226 of the Constitution ofIndia. 5. The fact that Ext.P10 proceedings dated15.11.2018 of the 1[st] respondent Secretary of the Regional Transport Authority is revisable underSection 90 of the Motor Vehicles Act, 1988 is not :-4-: in dispute. If the petitioner is feeling aggrievedby Ext.P10 proceedings, it is for him to invoke thestatutory remedy available under Section 90 of theAct. 6. In Commissioner of Income Tax V. Chhabil Das Agarwal [(2014) 1 SCC 603]the Apex Courtreiterated that, non-entertainment of a writpetition under Article 226 of the Constitution ofIndia when an efficacious alternative remedy isavailable is a rule of self-imposed limitation. Itis essentially a rule of policy, convenience anddiscretion rather than a rule of law. Undoubtedly,it is within the discretion of the High Court togrant relief under Article 226 of the Constitutionof India, despite the existence of alternativeremedy. However, High Court must not interfere ifthere is an adequate efficacious alternative remedyavailable to the petitioner and he has approachedthe High Court without availing the same, unless he W.P.(C)No.363 of 2019 :-5-: 6. In Commissioner of Income Tax V. Chhabil Das Agarwal [(2014) 1 SCC 603]the Apex Courtreiterated that, non-entertainment of a writpetition under Article 226 of the Constitution ofIndia when an efficacious alternative remedy isavailable is a rule of self-imposed limitation. Itis essentially a rule of policy, convenience anddiscretion rather than a rule of law. Undoubtedly,it is within the discretion of the High Court togrant relief under Article 226 of the Constitutionof India, despite the existence of alternativeremedy. However, High Court must not interfere ifthere is an adequate efficacious alternative remedyavailable to the petitioner and he has approachedthe High Court without availing the same, unless he W.P.(C)No.363 of 2019 :-5-: has made out an exceptional case warranting suchinterference or there exists sufficient ground toinvoke the extraordinary jurisdiction under Article226. In the above circumstances, this writ petitionfiled on 4.1.2019 is dismissed as not maintainable,without prejudice to the right of the petitioner tochallenge Ext.P10 proceedings dated 15.11.2018 ofthe 1[st]respondent Secretary of the RegionalTransport Authority, before the State TransportAppellate Tribunal by invoking the statutory remedyavailable under Section 90 of the Act. All legal and factual contentions raised by thepetitioner are left open to be raised before theState Transport Appellate Tribunal at appropriatestage. Sd/- ANIL K.NARENDRAN JUDGE ami/7.1.19 W.P.(C)No.363 of 2019 :-6-: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE PERMIT OF BUS NO.KL-09/AF-299 WHICH IS VALID UPTO 1.5.2018.09/AF-299 WHICH IS VALID UPTO 1.5.2018. EXHIBIT P2TRUE COPY OF THE PROCEEDINGS ISSUED BY THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P1 PERMIT.THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P1 PERMIT. EXHIBIT P3TRUE COPY OF THE PERMIT OF BUS NO.KL-09/AG-6499 WHICH IS VALID UPTO 9.6.2022.09/AG-6499 WHICH IS VALID UPTO 9.6.2022. EXHIBIT P4TRUE COPY OF THE PROCEEDINGS ISSUED BY THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P3 PERMIT.THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P3 PERMIT. EXHIBIT P5TRUE COPY OF THE PERMIT OF BUS NO.KL-09/AG-9199 WHICH IS VALID UPTO 14.9.2020.09/AG-9199 WHICH IS VALID UPTO 14.9.2020. EXHIBIT P6 TRUE COPY OF THE PROCEEDINGS DATED 18.2.2005 ISSUED BY THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P5 PERMIT.18.2.2005 ISSUED BY THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P5 PERMIT. EXHIBIT P7 TRUE COPY OF THE PERMIT OF BUS NO.KL-09/AG-7399 WHICH IS VALID UPTO 11.1.2020.09/AG-7399 WHICH IS VALID UPTO 11.1.2020. EXHIBIT P8TRUE COPY OF THE PROCEEDINGS ISSUED BY THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P7 PERMIT.THE IST RESPONDENT SETTLING THE TIMINGS OF EXHIBIT P7 PERMIT. EXHIBIT P9TRUE COPY OF THE JUDGMENT MADE IN WPC NO.3163/2018 DATED 27.2.2018.NO.3163/2018 DATED 27.2.2018. EXHIBIT P10TRUE COPY OF THE PROCEEDINGS OF THE RTA,PALAKKAD TAKEN IN ITEM NO.129 OF THE MEETING HELD ON 15.11.2018.PALAKKAD TAKEN IN ITEM NO.129 OF THE MEETING HELD ON 15.11.2018.
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