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TMI Blog2015 (11) TMI 1867X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent - HELD THAT:- This Court is not inclined to go into the merits of the matter and decide the same as this Court is of the considered view that the writ petition itself is not maintainable in view of the availability of alternative remedy. Even otherwise, the decision relied on by the learned Senior Counsel in KALYANI OIL MILLS VERSUS THE STATE OF MADRAS [ 1973 (1) TMI 82 - MADRAS HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment orders passed by the respondent. 2. Heard Mr. Ramani, learned Senior Counsel appearing for the petitioner. Though the learned Senior Counsel invited this Court's attention to various facts and circumstances and submitted that this Court can interfere with the impugned orders of assessment, by invoking the jurisdiction under Article 226 of Constitution of India, I am not inclined to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 110 (United Bank of India vs. Satyawati Tondon and others. 4) 2010(259) ELT 37 (Mad) DB (Maritime Collector vs. Madura Coats Limited) 5) (2010)4 SCC 554 (Rajeev kumar and another vs. Hemraj Singh Chauhan and others) 3. The very same view was already taken by me in W.P(MD)No.1409 of 2015 dated 05.02.2015 to dismiss the same by following the above said decisions on the ground that the writ is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. 4. The learned Senior Counsel invited this Court& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order came to be passed. Therefore, I am of the view that the present writ petitions are not maintainable solely on the reason that there is an effective alternative remedy available to the petitioner. 5. Accordingly, these writ petitions are dismissed only on the ground of availability of alternative remedy, without expressing any view on the merits and contentions raised by the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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