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2019 (6) TMI 1315 - HC - VAT and Sales TaxDeemed assessment - grant of one more opportunity to the writ petitioner to produce books of accounts as well as purchase and sales details - TNVAT Act - alternate remedy of appeal - HELD THAT:- It is not in dispute that the writ petitioner has an alternate remedy by way of an appeal under Section 51 of TNVAT Act. There is no disputation or disagreement before this Court that this appeal i.e., alternate remedy, lies to the Appellate Deputy Commissioner of Commercial Taxes (East). In other words, it lies to the jurisdictional Deputy Commissioner of Commercial Taxes - With regard to alternate remedy, there are a long line of authorities rendered by Hon'ble Supreme Court. In the instant case, it is also brought to the notice of this Court that the statutory appeal i.e., alternate remedy, has to be preferred within 30 days from the date of receipt of the impugned order. It is submitted that the impugned order dated 30.04.2019 was received by the writ petitioner on 09.05.2019. Be that as it may, it is brought to the notice of this Court that under Section 51 of TNVAT Act, there is a provision for Appellate Authority to condone delay albeit subject to a cap of 30 days. In other words, there is a cap of 30 days. The writ petitioner is well within this 30 days. This Court is not interfering with the impugned order in the light of alternate remedy or in other words by applying the rule of alternate remedy - It is open to the writ petitioner to prefer an appeal to the aforesaid Appellate Authority i.e, Appellate Deputy Commissioner of Commercial Taxes (East) - petition disposed off.
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