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2017 (11) TMI 1162 - HC - VAT and Sales TaxValidity of assessment order - rectification petition - alternative remedy of appeal - section 84 of TNVAT Act - Held that: - the orders of assessment dated 18.07.2016, were sought to be rectified by filing applications under Section 84 of the TNVAT Act, 2006 and finding that there is no error apparent on the face of the record, said petitions have been dismissed on 30.09.2016. Assessment orders merges with the orders passed in the rectification petitions. When the petitioner/appellant is aware of the dismissal of the rectification petitions, it is not known as to how, the petitioner/appellant, has not chosen to challenge the subsequent orders. An order under rectification petition can be challenged only by way of a revision under Section 54 of the Act. Despite the same, exercising discretion in favour of the appellant, writ Court has granted liberty to file the appeal - When the writ Court has relegated the said issue to be adjudicated before the competent authority, if any appeal is filed, finding to be record by us on the above, would amount to transgressing the powers of the appellate authority to address both on facts and Law. Direction of the writ Court, cannot be said to be erroneous. When subject matter is relegated to the concerned forum or the authorities concerned, as the case may be, writ Court is not bound to record a finding either on fact or law. In such a view of the matter, contentions to the counter are not tenable. On more than one occasion, the Hon'ble Supreme Court as well as this Court, consistently held that writ against the assessment orders, ought not to be interfered with, when there is an effective and alternative remedy under the taxation statute. When a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation - The High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance. Appeal dismissed - decided against appellant.
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