TMI Blog2014 (4) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... esorted to assessee in order to resolve the dispute of the nature raised herein rather than to take recourse to the extraordinary remedy of writ petition under Article 226 of the Constitution in the High Court – Assessee granted liberty to take recourse to the remedy available to them u/s 47(b)(i) – Petition disposed off – Decided against assessee. - WP (C) No. 195 of 2014 - - - Dated:- 10-1-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making payment of the bills to the petitioner on the total value of the works contract in respect of Work Order bearing No. W/362/CON/LGT-PDJ(LMG)/ Protection Work/2013/01 dated 26.09.2013 without giving deduction on account of labour charges, other deductions provided for in Section 11 and Rule 10 of the Assam Value Added Tax Rules, 2005 and other deduction as held to be allowable by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eem fit and proper in order to give interim relief to the petitioner. In our view, having regard to the controversy raised in this petition and on examining the scheme of the Assam Value Added Tax Act, 2003 (for short, hereinafter called 'the Act'), the remedy of the petitioner (dealer) lies in the first instance to take recourse to the provisions of Section 47(b)(i) of the Act by subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the nature raised herein rather than to take recourse to the extraordinary remedy of writ petition under Article 226 of the Constitution in the High Court. Indeed Mr. S. Saikia, learned Standing Counsel, Finance Department, who appeared on behalf of the State on advance notice did not dispute this legal proposition arising in the case, so also the learned counsel appearing for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(i) of the Act. The petitioner would then be at liberty to challenge the order in appeal as provided under the Act if the order of the prescribed authority is adverse to them in any manner. Depending upon the outcome of the appeal, the assessing authority would assess the petitioner and the person concerned accordingly. It is with these directions and liberty, this writ petition stands dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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