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2008 (8) TMI 825 - PATNA HIGH COURTWhether the statutory remedy against the impugned assessment orders is available to the petitioner under the Value Added Tax Act, 2005? Held that:- Having already noticed that the alternative remedy provided in the statute is not unduly onerous and that neither the assessing officer lacked jurisdiction in passing the impugned assessment orders nor these orders have been passed in breach of principles of natural justice, we find no justification in invoking high prerogative jurisdiction under article 226 bypassing the statutory remedy of appeal and revision. Unable to accept the submission of the counsel for the petitioner that since error of law has been committed by the assessing officer in holding that the soaps sold by the petitioner are registered under the Trade Marks Act, the orders of assessment are rendered without jurisdiction. As to whether the view of the assessing officer is right or wrong has to be examined and considered by the statutory appellate authority or the revisional authority, as the case may be. Even if we assume that a wrong view has been taken by the assessing officer, that does not render the order without jurisdiction. Unless a case falls under the exceptions highlighted by the Supreme Court in the case of A.V. Venkateswaran [1961 (4) TMI 83 - SUPREME COURT OF INDIA] which the present case does not, we are afraid there may not be any justification in bypassing alternative remedy provided in statute. In this view of the matter, the decision relied upon by the counsel for petitioner in the case of Mafatlal Industries Ltd. [1996 (12) TMI 50 - SUPREME COURT OF INDIA] has no application to the present fact-situation. We refrain from making any observation about the correctness of the view taken by the assessing officer in the matter and the dismissal of these writ petitions by us must not be taken as an expression of opinion by us on the merits of the assessment orders as in our view, the correctness of the orders has to be examined and considered in the statutory remedy provided under the Act, 2005. W.P. dismissed.
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