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2024 (5) TMI 985 - MADRAS HIGH COURTValidity of assessment orders - assessment order challenged on the ground of existence of alternative remedy - extent of labour involved in execution of works contract - levy of purchase tax on the basis of purchases made from unregistered dealers - Processing loss - HELD THAT:- It would be evident from the records that the question as to the extent of labour involved in execution of works contract is a question of fact which ought to be demonstrated / proved on the basis of documentary evidence. Secondly, levy of purchase tax on the basis of purchases made from unregistered dealers also gives rise to disputed question of facts. Processing loss is again an aspect, which would require examination of facts of each case. The claim of deduction of TDS requires filing of statutory form, again an exercise which is alien to writ jurisdiction. Thus, there are no reason to interfere with the order relegating the appellant to avail statutory remedy of appeal. The appellate authority is the appropriate authority / forum to examine the above disputed questions of fact. It is trite law that the power under Article 226 of the Constitution of India is neither an appellate or a revisional jurisdiction nor can writ jurisdiction be converted into a Court of appeal. Yet another reason as to why it is found that the order of the learned judge rejecting the writ petitions and granting liberty to file appeal, does not warrant interference is that despite revised notices having been issued by the assessing authority, the appellants have not filed their objections. There are no reason to interfere with the order of the learned Judge. The appellant is granted liberty to avail statutory remedy within a period of 4 weeks from the date of receipt of a copy of this judgment subject to complying with all conditions relating to appeal including pre-deposit, if any. Appeal disposed off.
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