Heard Mr.R.Seniappan, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader for the respondent.
2. The petitioner has filed this Writ Petition, challenging the order of assessment passed by the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 for the assessment year 2003-04.
3. On a perusal of the impugned order, it is evidently clear that the matter involves serious disputed questions of fact, which cannot be adjudicated in a Writ Petition. This Court is conscious of the fact that the Writ Petition is pending since 2009, and under normal circumstances, it may not be proper to relegate the party to avail the alternate remedy. However, in the case on hand, this Court has no other option, except, to dismiss the Writ Petition, as the facts are complicated and disputed, which has to be necessarily adjudicated before the Appellate Authority. That apart, there was no interim order in this Writ Petition for all these years.
4. Accordingly, this Writ Petition is dismissed, giving liberty to the petitioner to file an Appeal before the Appellate Assistant Commissioner (CT) Chennai, if still, a need arises to do so. If the petitioner files Appeal within a period of 30 days from the date of receipt of a copy of this order, the Appellate Authority shall entertain the same, without rejecting it on the ground of limitation. No costs. Consequently, connected Writ Miscellaneous Petition is closed.
23.11.2017 msm/sd Index:Yes/No To The Commercial Tax Officer, Manali Assessment Circle, First Floor, Kuralagam Annexe Building, Chennai - 108.
T.S.Sivagnanam, J.
msm/sd W.P.No.9129 of 2009 23.11.2017