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2015 (7) TMI 1107 - HC - VAT and Sales TaxValidity of assessment order and challenge to the notification - By notification period of limitation for making assessment order extended - extraordinary circumstances - Alternative appellate remedy - Uttarakhand Value Added Tax, Act 2005 - According to the petitioner, the issue relating to the validity of the notification cannot be canvassed before the alternate forum. Held that:- the learned Single Judge was in error in relegating the appellants to the alternate forum in regard to the prayer to quash the notification. We are of the view that the appellate forum constituted under the Act and the further statutory authorities could not have possibly sat in judgment over the legality of the notification issued by the State. To that extent, we would think that the appellants were justified in approaching the writ court and the learned Single Judge should have pronounced on the validity of the notification. As far as the other issues, which have been raised relating to the rate at which goods are to be taxed, there are certainly matters which can be gone into by the statutory authorities in our view. No doubt, this is subject to the view that we would take on the validity of the notification. If the Court views the matter in the context of the State of Uttarakhand having been born on 09.11.2000, with the obvious teething problems a new State would be confronted with which includes shortage of staff, number of cases to be dealt with, we cannot hold that it was normal circumstance and that there were no extraordinary circumstances. We have already adverted to the public interest involved in extending the period of limitation. In such circumstances, we see no merit in the appeals. In regard to the other points, which have been raised, we affirm the judgment of the learned Single Judge and we leave it open to the appellants to agitate the same before the competent forum. - Decided against the assessee.
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