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2012 (10) TMI 978 - ANDHRA PRADESH HIGH COURTRejection of application of rectification of mistake under Rule 50 of the Andhra Pradesh General Sales Tax Act, 1957 – Whether there was any clerical or arithmetical mistake apparent from the record and whether the issue which has not been specifically raised in the assessment proceedings, the court under article 226 of the Constitution of India can go into the same by appreciating evidence and it can decide it or not - Held that:- The petitioner had filed returns before the AOs for the relevant AYs without indicating which portion of its turnover for a particular AY is attributable to the items supplied free of cost by the South Central Railway - issues of fact are ordinarily not adjudicated in writ proceedings and have to be agitated before the statutory authorities – the same has been decided in Titaghur Paper Mills Co. Ltd. v. State of Orissa [1983 (4) TMI 49 - SUPREME Court] wherein it has been held that under the scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of - The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under article 226 of the Constitution - where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of – thus, no relief of refund can be granted to the petitioner even if it did make the payment of tax to the Sales Tax Department under a mistake of law and even if it could bypass the statutory remedy as it has approached the court with laches – Decided against petitioner.
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