TMI Blog2019 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... r under Section 51 of TNVAT Act. With regard to alternate remedy, from a long line of authorities it comes out clearly that alternate remedy is not an absolute rule. It is not a rule of compulsion, but it is a rule of discretion. This Court is of the considered view that this is a fit case to relegate the writ petitioner to alternate remedy by way of appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - Petition dismissed. - W.P.No.18482 of 2019 And W.P.No.17798 of 2019 - - - Dated:- 2-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.R.Senniappan For the Respondents : Mr.G.Dhanamadhri Government Advocate ORDER Mr.R.Senn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of receipt of a copy of this order. b) On receipt of such reply and payment, the respondents shall inform the date of personal hearing to the petitioner. c) On completion of such personal hearing, the Assessing Officer shall pass the order of assessment on merits and in accordance with law within a period of six weeks thereafter. No costs. Consequently, the connected miscellaneous petition is closed.' 7. Pursuant to the aforesaid order of this Hon'ble Court, the second respondent commenced proceedings afresh. The proceedings commenced afresh culminated in an order dated 07.05.2019 bearing reference Rc.463/2018 A4, hereinafter 'impugned order' for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the writ petitioner dealer under TNVAT act has not complied with the statutory obligation cast on the writ petitioner under Section 21 is the case of the writ petitioner. This would amount to begging the question that there was no assessment under Section 22, is learned Revenue counsel's say. With regard to objections not being considered, attention of this Court was drawn to relevant paragraphs in the impugned order and the same reads as follows: 'A notice was issued to the dealer dated 01.03.2019 offering them a personal hearing. On 06.03.2019 one authorised representative of the dealer Thiru,Selvaraj [Mobile No.97910 46555] appeared before the assessing authority for Personal Hearing with an obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Satyawati Tandon Case [ United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] , Hon'ble Supreme Court has held that with regard to cases pertaining to taxes, cess etc., i.e., fiscal laws in general, alternate remedy rule has to be applied with utmost rigour. To be noted, Satyawati Tandon case has been reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. 16. In the aforesaid view of the matter, if the writ petitioner has any grievance about the manner in which the objections have been considered by the second respondent in the impugned order and the findings returned by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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