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2011 (1) TMI 1273 - HC - VAT and Sales TaxWhether these petitions are to be considered on merits notwithstanding the availability of the statutory remedy of filing the appeal? Do the impugned orders suffer from the vice of bias? Is the approach of the appellate authority likely to be biased in favour of the Revenue? Held that:- the courts are not well-equipped to go into the scientific and technological aspects of the matter. It is therefore desirable that the petitioners file the statutory appeals. The appellate authority has to consider the case of the petitioners and the respondents by taking into account the materials placed on record. Given the nature of the subject, it may also be necessary for the appellate authority to embark on a fresh enquiry, perhaps by taking the assistance of the technical persons and technical bodies in the matter. Thus, It cannot be said with any rate of success that these petitions involve pure and simple questions of law. They involve complicated, scientific and technological questions, which certainly fall within the realm of factual controversies. As held by the apex court in the case of Vicco Laboratories [2007 (11) TMI 21 - SUPREME COURT OF INDIA], the writ court's interference is ruled out where factual adjudication is necessary. That the Deputy Commissioner has taken part in the proceedings of the committee on the subordinate legislation or is instrumental in filing the review petition are no grounds for alleging the bias. In the instant case, the Deputy Commissioner has passed the similar reassessment orders for different assessment periods on July 31, 2006 and January 12, 2007 long before the meeting of the committee on subordinate legislation. On the similar set of facts, the Deputy Commissioner has passed the similar orders. Therefore he cannot be held to be at fault for passing the impugned orders.
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