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2014 (4) TMI 127 - GAUHATI HIGH COURTJurisdiction of High Court – Alternative remedy available - Appealability u/s 80 of Assam VAT Act – Held that:- Assessee has a statutory right of appeal Tribunal under the Act, against the order of AC taxes, Assam - In a situation like the one where the petitioner has a statutory right of appeal under the Act, this Court was afraid to entertain the writ petition under Article 226/227 of the Constitution of India to examine the legality and correctness of the said order - The normal and ordinary remedy of the petitioner in such case is to take recourse to filing of the statutory appeal which is always considered as an alternative and effective remedy in law - It is only when the statutory remedies available to the petitioner are exhausted, the petitioner becomes entitled to challenge the last order by filing a writ petition under Article 226/227 of the Constitution of India if occasion so arises but not in between. High court held that they were not inclined to entertain the writ petition at this stage for examining the legality and correctness of the order passed by AC Taxes and granted liberty to assessee to file appeal before the Board of Revenue - No opinion on the merits - Petition dismissed in limine – Decided against assessee.
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