2006 (6) TMI 494 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to assessment order for the assessment year 2003-04 under Article 226 of the Constitution of India. Validity of passing assessment order without rejecting form F. Entitlement to move a writ petition despite filing a statutory appeal. Justifiability of interference with assessing officer's order under Article 226. Requirement of payment of 25% disputed tax for entertaining an appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959.

Analysis:
The petitioner challenged the correctness of the assessment order for the assessment year 2003-04 under Article 226 of the Constitution of India, arguing that the assessing officer made a manifest error by not rejecting form F before passing the order. The petitioner contended that despite filing an appeal, a writ petition was maintainable due to the illegality of the order. However, the court emphasized that interference with the assessing officer's order through discretionary power under Article 226 should not be readily done.

Regarding the argument that the impugned order was against a previous court order, making the writ maintainable, the court cited a Supreme Court decision to reject this claim. The court highlighted that the assessing officer has the authority to complete the assessment as deemed fit, and the petitioner had statutory remedies through appeal and revision against the assessment order, emphasizing that the court should not control the assessment process.

The petitioner further argued against the requirement of paying 25% of the disputed tax for entertaining an appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959. The court held that compliance with this statutory requirement was necessary, and it could not rewrite the law to waive the payment condition. The court dismissed the writ petition, stating that the petitioner had an effective statutory appeal remedy and could pursue the pending appeal by meeting the statutory provisions. No costs were awarded, and connected miscellaneous petitions were also dismissed.