TMI Blog2015 (12) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... t put on notice or that the authority, who passed the order of assessment, is not having the jurisdiction. On the other hand, the competent authority has passed the order of assessment, after giving due opportunity of hearing to the petitioner and by considering the objection raised by them. Needless to say that if the consideration of objection was not proper or erroneous, that cannot be a ground to maintain the writ petition, since the alleged erroneous consideration or improper consideration cannot be stated as violation of principles of natural justice. On the other hand, it may be a good ground for filing an appeal. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection raised by the petitioner by the assessing authority is erroneous that can very well be agitated before the appellate authority by filing an appeal, since such authority is also a fact finding authority. Therefore, we must allow such fact finding authority also to go into all the facts and circumstances once again and give a finding on all aspects while deciding the appeal. 2. The learned counsel appearing for the petitioner submitted that one of the grounds raised in these writ petitions is to the effect that the amendment referred to in the impugned proceedings cannot be applied retrospectively and therefore, on that ground, this Court can entertain the writ petitions. I do not think that the writ petitions can be entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Satyawati Tondon and others. 4) 2010(259) ELT 37 (Mad) DB (Maritime Collector vs. Madura Coats Limited). 5) (2010)4 SCC 554 (Rajeev kumar and another vs. Hemraj Singh Chauhan and others) 3. The very same view was already taken by me in W.P(MD)No.1409 of 2015 dated 05.02.2015 to dismiss the same by following the above said decisions on the ground that the writ is not proper remedy, when the alternative remedy by way of filing an appeal is available to the petitioner therein. It is not the case of the petitioner herein that he was not put on notice or that the authority, who passed the order of assessment, is not having the jurisdiction. On the other hand, the competent authority has passed the order of assessment, after giving du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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