TMI Blog2013 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore, the petitioner must be relegated to availing the alternative statutory remedy of filing an appeal against the impugned order as the appellate authority is fully empowered and competent to look into the issues raised by the petitioner, scrutinize the facts and pass an order in accordance with law. - W.P.No. 18252/2011 - - - Dated:- 10-5-2012 - AJIT SINGH R.S. JHA JJ. Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the petitioner that the petitioner, who is a sub-contractor, has been assessed to tax in spite of the fact that he has produced a certificate in Form 3-A prescribed by the M.P. VAT Rules, 2006 and was, therefore, not liable to be assessed to tax in view of the provisions of Section 7(1)(c) of the Act. The petitioner has raised several other issues relating to the validity and correctness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case where the petitioners allege improper and illegal exercise of jurisdiction and, therefore, we are of the considered opinion that the petitioner must be relegated to availing the alternative statutory remedy of filing an appeal against the impugned order as the appellate authority is fully empowered and competent to look into the issues raised by the petitioner, scrutinize the facts and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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