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2007 (9) TMI 578 - MADRAS HIGH COURTPre deposit - Held that:- The affidavit filed in support of the writ petition discloses that the petitioner had already availed the alternative remedy of filing an appeal before the appellate authority, which has rejected the appeal on the ground that the petitioner has failed to comply with the statutory obligation of paying 25 per cent of the disputed tax for entertaining the appeal. Having availed the alternative remedy and failed to fulfil the statutory obligation by paying 25 per cent of the disputed tax, it is not open to the petitioner to short-circuit and circumvent the alternative remedy and file the writ petition before this court. The impugned order cannot be termed as highhanded or palpably illegal warranting interference under article 226 of the Constitution of India. W.P. dismissed.
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