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2007 (11) TMI 561 - HC - VAT and Sales TaxRevision of assessment - denial of the copies of the records and an opportunity of cross-examining the persons, on whose statements the enforcement authorities had arrived at their conclusions to fasten the liability on the dealers such as the petitioners? Held that - Considering the submissions made by the learned counsels appearing on behalf of the parties concerned and on analysing the cases cited and in view of the facts and circumstances in which the present writ petitions have arisen, this court is of the considered view that the petitioners have an alternate appellate remedy in accordance with law to seek for the reliefs sought for by them. Once it is accepted that the petitioners have the appellate remedy, it is not open to them to come before this court by way of filing the writ petitions under article 226 of the Constitution of India, unless it is clearly shown that the impugned orders have been passed by the respondent by following the law, which is ultra vires or in violation of the principles of natural justice. Thus the petitioners have not shown sufficient reason or cause for this court to interfere by setting aside the impugned orders of the respondent, while a statutory appeal remedy is available to the aggrieved parties
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