At, Before the Madurai Bench of Madras High Court
By, THE HONOURABLE MR. JUSTICE K. RAVICHANDRABAABU
For the Petitioner: N. Inbarajan, Advocate. For the Respondent: R. Karthikeyan, Additional Government Pleader.
(Prayers in W.P.(MD)Nos.14287 and 14288 of 2015: Writ Petition is filed under Article 226 of the Constitution of India for the issue of a Writ of Certiorari to call for the records on the file of the respondent herein in TIN:33865740030/2009-2010 and 2012-2013 dated 29.06.2015 and quash the same.
W.P.(MD)No.6601 of 2015Writ Petition is filed under Article 226 of the Constitution of India for the issue of a Writ of Certiorari to call for the records on the file of the respondent herein in CST.486447/2013-2014, dated 27.03.2015 and quash the same.)
1. These Writ Petitions are filed challenging the order of assessment.
2. This Court has consistently taken a view that as against the order of assessment, there is an effective alternative remedy of appeal available before the appellate authority and therefore, filing of these Writ Petitions cannot be entertained. Even this day, this Court has dismissed two Writ Petitions on the very same reason. It is well settled that in fiscal matters resorting to file writ petitions before the High Court without exhausting the statutory remedy of appeal before the appellate authority cannot be entertained or permitted. In this connection, the following decisions can be usefully referred to:
1) (2010)4 SCC 772 (Rajkumar Shivhare vs. Assistant Director, Directorate of Enforcement and another).
2) (2005)2 MlJ 246 DB (M/s.Nivaram Pharma Private Limited rep. by its Director Sardarmal M.Chordia, Madras vs. The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others.
3) (2010)8 SCC 110 (United Bank of India vs. 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 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 of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. Therefore, the petitioner has to avail only the appeal remedy available under the statute by filing an appeal against the order of assessment. Hence, these Writ Petitions are liable to be dismissed.
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4. Accordingly, without expressing any view on the merits and contentions raised by the petitioner, these Writ Petitions are dismissed with liberty to the petitioner to file an appeal before the appellate authority within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, connected Miscellaneous Petitions are closed.