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2008 (6) TMI 565 - HC - VAT and Sales TaxOrder of assessment [exhibit P14] questioned - Held that:- While in the beginning the assessing authority states that the objections are not signed and therefore they are rejected, a perusal of the order would further show that the authority has considered the objections of the petitioner and proceeded to reject the same on merits. Once the latter course came to be adopted by the assessing authority, it is evident that the authority was adopting a course which involves rejection of the objections on merits which he could have done only after an opportunity of being heard was given to the petitioner, going by the decisions of the court aforesaid. Once this principle is found to be contravened, than it is not necessary to drive the party to pursue the alternate remedy, as the contravention of the law is patent and violation of the principles of natural justice is an established exception to the general principle that courts would not entertain writ petitions under article 226 of the Constitution of India in the face of effective and efficacious alternate remedies available. In such circumstances, it is constrained to quash exhibit P14.
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