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TMI Blog2009 (2) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... tain the writ, grant liberty to the petitioner to file regular appeal before the appellate authority prescribed under the VAT Act. In case if any such appeal is filed by the petitioner as per the provisions applicable to appeals within 30 days from the date of this order then the appellate authority would decide the appeal on merits within a period of one year as an outer-limit strictly in accordance with law. - Writ Petition No. 7649 of 2008 - - - Dated:- 16-2-2009 - SAPRE A.M. AND PRAKASH SHRIVASTAVA , JJ. The judgment of the court was delivered by A.M. SAPRE J. By filing this writ under article 226/227 of the Constitution of India, the petitioner (assessee/debtor) seeks to challenge the assessment order dated October 3, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciate the attack made by the petitioner to the impugned assessment. Having heard the learned counsel for the petitioner and after perusing the record of the case, we are not inclined to entertain the writ on merits and while declining to interfere grant liberty to the petitioner to file appeal under the Act before the appellate authority specified therein against the impugned assessment order. In our opinion, a writ court cannot be converted into an appeal court, i.e., appellate authority under the Act to examine the issues arising out of assessment order both on facts and law. It is neither permissible nor encouraged by the Supreme Court. Usually the assessee is called upon to file regular appeal before the appellate authority against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd while hearing writ petition whether writ is filed against an assessment order or its appellate/revisionary order. It is only when extreme perversity is brought to the notice of writ court on facts and/or law, which affects the very basis of order impugned, can the writ court take judicial notice of such error in its extraordinary jurisdiction. Indeed, this is the beauty of such extraordinary uncodified powers, which are though unlimited in its exercise but curbed by judicial verdicts while exercising in every case. Coming now to the facts of the case, we are afraid, we cannot go into the factual matrix of the assessment order, which is running into 80 pages. The assessing officer has discussed and taken into considerations accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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