TMI Blog2016 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... es and an aggrieved person should not be permitted to bypass the statutory remedy available under the Act, especially when the matter relates to a taxation Statute. On the grounds raised by the petitioner, the Court cannot exercise its extraordinary jurisdiction to interfere with the impugned order and allow the petitioner to bypass the appeal remedy - writ petition dismissed - decided against petitioner. - WP.No.26584 of 2016 and W.M.P.No.22773 of 2016 - - - Dated:- 29-7-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : M/s.V.Pushpa For the Respondent :Mr.B.Rabu Manohar,SPC for R1 Mr.V.Sundareswaran,SPC for R2 ORDER Heard Ms.V.Pushpa, learned counsel for the petitioner and Mr.B.Rabu Manohar, learned Standing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing was granted, by proceedings dated 29.1.2016. It is only thereafter, the petitioner submitted their objections to the show cause notice, which was received in the office of the first respondent on 10.02.2016. 4. The learned counsel for the petitioner submitted that in the reply to the show cause notice, in paragraph No.24 therein, the petitioner has specifically requested an opportunity of personal hearing to them before adjudicating the matter and also requested permission to cross-examine the witnesses, whose statements have been relied upon in the show cause notice, with regard to the allegations against them. After receiving the replies of all the noticees, the first respondent has adjudicated the show cause notice and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the impugned order reveals that opportunity of personal hearing was granted. The petitioner put forth a case that opportunity of personal hearing was not granted to them. However, this Court, exercising jurisdiction under Article 226 of the Constitution, cannot examine this disputed question, since there were several noticees and several of them had engaged the same counsel and record of the proceedings shows that opportunity of personal hearing has been granted to the noticees and their names are mentioned. Therefore, it has to be established by the petitioner's counsel that though she had appeared for 26 noticees, she wanted personal hearing separately for each petitioner. However, this appears to be not the clear stand of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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