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TMI Blog2008 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice on face of record – even if alternative remedy was available to assessee, writ petition against the order is maintainable - 827 of 2007 and 1 of 2007 - - - Dated:- 5-2-2008 - P. D. DINAKARAN and R. REGUPATHI JJ. T. Ayyasamy for the appellant. Naresh Kumar for the respondent. JUDGMENT The judgment of the court was delivered by P.D.DINAKARAN,J.-1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC);[1997] 105 STC 152] and State of Goa and others vs. Leuko Plast (India) Ltd. [1997]105 STC 318. But, the above general rule is subject to exceptions as laid by the Apex Court in Harbanslal Sahnia vs. Indian Oil Corporation Ltd., [(2003) 2 SCC 107], where the Apex Court has held that in spite of availability of the alternative remedy, the High Court may still exercise its writ jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant periods, (2) Proof for purchase of agricultural inputs and sale of agricultural products, (3) Year-wise chart showing the expenses incurred for the agricultural activities, (4) Application capital in the crops/herb and (5) Books of Accounts for the business activities for relevant period. 4. According to the appellant/writ petitioner/assessee, in spite of the documentary evidence fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to cross-examine the Village Administrative Officer would amount to violation of principles of natural justice and therefore, would vitiate the assessment order. 6. Hence, we are satisfied that there is a glaring violation to the principles of natural justice apparent on the face of the records, which fact was not, in our considered opinion, properly appreciated by the learned single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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