Allahabad High Court
M/S EFFICIENT DISTRIBUTORS P LTDversusSTATE OF U.P. AND 3 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The writ petition is not maintainable and is disposed of.
Summary
M/S Efficient Distributors P Ltd filed a writ petition challenging an order that granted a 90% waiver after a part‑waiver was allowed by the first appellate authority. The Assistant Chief Secretary (ACSC) raised a preliminary objection that the petition was not maintainable because the petitioner had an alternative remedy of filing a revision against the same order. The petitioner’s counsel did not contest this point and instead sought withdrawal of the writ petition. The Court accepted the maintainability objection, noted the availability of the revision remedy, and ordered the writ petition to be disposed. Certified copies of the impugned orders were to be returned to the petitioner’s counsel.
Issues considered
- Whether the writ petition is maintainable in view of the availability of a revision remedy
- Whether the petitioner can proceed with a writ petition after a part‑waiver order has been allowed and 90% waiver granted
Subjects
- writ petition
- maintainability
- revision
- tax waiver
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 1935 of 2026
M/S Efficient Distributors P Ltd
.....Petitioner(s)
Versus
State Of U.P. And 3 Others
.....Respondent(s)
Counsel for Petitioner(s) : Ravi Pratap Singh
Counsel for Respondent(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
At the very outset, learned ACSC raises a preliminary objection with regard
to maintainability of the writ petition on the ground that the appeal was filed
against part waiver by the first appellate authority, which was further
allowed and 90% waiver has been granted and the appeal was disposed of.
Therefore, the petitioner has equally, efficacious alternative remedy of filing
revision against the said order.
Learned counsel for the petitioner does not dispute the said fact and prays
for withdrawal of the writ petition.
In view of the above, the writ petition is disposed of.
The Office shall return the certified copies of the impugned orders to the
learned counsel for the petitioner after obtaining the true copies of the same.
(Piyush Agrawal,J.)
May 5, 2026
Amit Mishra
Digitally signed by :-
AMIT KUMAR MISHRA
High Court of Judicature at Allahabad
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