2009 (2) TMI 763

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..... Entry Tax Act, 1976 for the period from April 1, 2006 to March 31, 2007. So the question that arises for consideration in this writ is whether any case is made out for quashment of impugned assessment orders (annexure P6) in writ jurisdiction under article 226/227 of the Constitution of India. The learned counsel for the petitioner (assessee-dealer) with vehemence contended that the impugned assessment made by the assessing officer is prima facie arbitrary, capricious and bad in law. According to him, it is based on certain ex parte reports of investigation conducted by the Central excise authority, which could not have been made the basis. It is also urged that factual findings recorded by the assessing officer are equally unsustainable .....

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..... by the assessing officer is proper or not. It is for this reason that the appellate authority is possessed of concurrent jurisdiction to examine the whole issue like an assessing authority. It can re-appreciate the facts so also the evidence. In other words, the appellate authority is always in a better position to examine all issues relating to facts and then record a finding as to whether a particular addition is proper or not. The issue then can be carried to the second appellate authority if law so provides any second appeal or to revisionary authority, as the case may be. It is after exhausting this channel provided in the Act so far as statutory remedies are concerned, that the issue can be taken to this court in writ under article 2 .....

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..... t in its limited writ jurisdiction. If we do it then it would amount to overstepping of our writ jurisdiction. The learned counsel for the petitioner attacked several factual findings contending that such findings are totally unsustainable. We cannot entertain these submissions in view of what we have observed supra. We cannot decide one finding recorded by the assessing officer in isolation. It is neither proper, nor permissible. In view of foregoing discussion, we refrain from going into the factual matter nor we wish to mention the facts in our order. We, thus, while declining to entertain the writ, grant liberty to the petitioner to file regular appeal before the appellate authority prescribed under the VAT Act. In case if any such a .....

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