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2008 (6) TMI 561 - HC - VAT and Sales TaxAssessment orders challenged - alternative remedy - Held that:- In view of the settled legal position, i. e., disputed facts cannot be gone into in a writ petition and in tax matters wherever alternate remedy is provided, writ petition shall not be entertained, thus these writ petitions challenging the orders of assessment made by the respondent, are not maintainable and the petitioner is bound to file appeals against the said orders of assessment as per section 31 of the Act. The petitioner is given two weeks time to file appeals against the orders of the assessment and if such appeals are filed within two weeks, the appellate authority is directed to consider the same on merits and in accordance with law, without referring to the period of limitation. Since deciding the writ petitions solely on the ground of availability of alternate remedy, merits of the cases canvassed by the learned Senior Counsel for the petitioner-company and by the learned Additional Government Pleader are not considered and decided in this order, in any manner. W.P. dismissed.
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