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TMI Blog2007 (2) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... original petition before the Tribunal praying to call for the records of the first respondent to examine the returns filed by the petitioner, grant a real and effective opportunity to produce the records to prove the correctness and completeness of the returns filed and thereafter call for the objections and pass assessment order taking into consideration the circular of the second respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to the foreign countries. During the relevant period as there was some unrestment in the petitioner's factory, the petitioner was not able to concentrate on the assessment proceedings. It appears that an assessment order dated January 31, 2002 has been passed. The correctness of that order is canvassed by filing the original petition before the Tribunal which stands numbered as this writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record. What is impugned is an assessment order. The petitioner, instead of assailing the assessment order before the Tribunal, ought to have done it before the statutory appellate authority, as the assessee has an equally efficacious and alternative remedy by way of appeal to the authority prescribed under section 31 of the Tamil Nadu General Sales Tax Act, and a second appeal to the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Act and not by a petition under article 226. The Act provides for an adequate safeguard against an arbitrary or unjust assessment. The assessee had a right to prefer an appeal under the Act subject to their payment of admitted amount of tax as enjoined by the proviso to section 31 of the Act and as regards, the disputed amount of tax, they had a remedy of applying for stay of recovery durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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