TMI Blog2011 (7) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... . Insofar as the merits of the case challenging the order of the first respondent/appellate authority is concerned, this court is not inclined to go into the factual aspects of the case at this juncture. When there is an effective alternative remedy provided under law, the petitioner has to pursue the same. No case has been made out to invoke the extraordinary remedy under article 226 of the Constitution of India. Appeal dismissed. - W.P (MD) Nos. 8358, W. P (MD) Nos. 8359 of 2011, M.P. (MD) Nos. 1 and 1 of 2011 - - - Dated:- 28-7-2011 - SUDHAKAR R. J. A.S. Mujibur Rahman for the petitioner T.R. Janarthanam, Additional Government Pleader, for the respondents JUDGMENT These writ petitions have been filed by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal, giving liberty to the petitioner to file an appeal to the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai, if he is still aggrieved. The copy of the order is also furnished to the authorised representative. Without choosing to file an appeal provided under the statute, the petitioner, after an inordinate delay of more than one year and four months, has come to this court challenging the order, inter alia, contending that there has been a violation of principles of natural justice and the order as without jurisdiction. The contention of the petitioner that there has been a violation of principles of natural justice fails in view of paragraph 6 of the order, where it has been clearly held that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut jurisdiction particularly when the petitioner has approached the first appellate forum without demur as per the statute, but omitted to pursue it thereon. Therefore the question of petitioners fundamental rights being affected does not arise more so when the person failed to defend his claim prudently. The petitioner has failed to establish as to how he is entitled to invoke the extraordinary remedy under article 226 of the Constitution of India, when the two issues raised are found to be factually and legally not tenable. The petitioner's attempt appears to overcome the lapses on his part in not prosecuting the matter in time and the writ petition filed to find a way out the impasse. The petitioner therefore has to seek approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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