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2013 (6) TMI 197 - HC - VAT and Sales TaxTax on entry of goods into the local area from outside the local area - Assessment under U.P. Tax on Entry of Goods Act, 2000 being contested as barred by time - Held that:- The statutory requirement is the date of receipt of the order by the Assessing Authority concerned and not mere knowledge of the order. The petitioner could not refer any iota of evidence to show on what date the judgment of writ court was received by the Assessing Authority. He wants this Court to draw inference about the date of the service of judgment which is not possible. What it mean to say is that complicated and disputed question of fact with regard to the date of communication of the judgment of Writ Court is involved. This can more properly be examined and addressed by the authority having the complete record including the assessment file and the receipt register etc. As decided in Satyawati Tandon case [2010 (7) TMI 829 - SUPREME COURT] that before exercise of jurisdiction under Article 226 of the Constitution of India, the Court should have recorded as to whether adjudication of writ petition involves any complicated and disputed question of fact and whether they can satisfactorily be resolved. On the facts of the present case,it is not in a position to arrive at a definite conclusion or finding in terms of section 21(6) of the U.P. Trade Tax Act to uphold the submission of the petitioner. Having regard view of the fact that the disputed questions of fact are involved and statutory forum by way of appeal is available to the petitioner, thus court declines to interfere in the present writ petition. When the question of limitation is dependent upon the adjudication of certain facts, then, it cannot be said that it is related to the jurisdiction of the authority or is a jurisdictional issue, as in the present case. The factual aspect of the case should be decided by the statutory forum first, in such matters. Writ petition dismissed on the ground of availability of alternative remedy of appeal.
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