(Judgment of the Court was delivered by M.CHOCKALINGAM, J.) Challenge is made to an order of the learned Single Judge of this Court whereby the request of the appellant/petitioner for a writ of certiorarified mandamus to quash the order of the third respondent and to direct the them to pass fresh order was negatived.
2.The Court heard the learned Counsel for the appellant and the learned Counsel for the respondents and also looked into the materials available.
3.The only grievance ventilated by the petitioner is that after the assessment of sales tax which is the subject matter of challenge before this Court, he has made objections; but, they were not at all considered by the authorities. The learned Counsel for the petitioner would further submit that the materials used were purchased from inside the State, and hence he is entitled for the exemption; but, the same has not been considered.
4.The learned Single Judge taking the view that effective alternative efficacious statutory remedy is available before the appellate forum and this Court cannot sit as an appellate authority, has dismissed the writ petition.
5.After hearing both sides, this Court is of the considered opinion that the contention now put forth by the learned Counsel for the appellant that the objections raised by the appellant before the authority were either not considered or not properly considered can be well raised before the appellate forum before which appeal could be preferred. Concededly, the alternative remedy by way of appeal is available; but, it has not been done. Therefore, while dismissing the appeal, it is observed that all these contentions could be well considered by the appellate forum before arriving at a correct conclusion in the matter in accordance with law. Now, according to the learned Counsel for the respondents, the time which is available for preferring an appeal is already over. Taking into consideration the pendency of the writ appeal, the appellant is permitted to prefer an appeal within a period of four weeks from this day.
6.Accordingly, this writ appeal is dismissed. No costs. Consequently, connected MP is also dismissed.
nsv/ To:
1.The State of Tamil Nadu represented by its Secretary to Government Department of Commercial Taxes Fort St. George, Beach Road Chennai 600 009.
2.The Commissioner of Commercial Taxes 2nd Floor, Elilagam, Chepauk, Chennai 600 005.
3.Deputy Commercial Tax Officer-II C.T.Buildings, Satchiapuram Sivakasi, Virudhunagar District