M/S. Sri Dedeepriya Paints v. Deputy Commercial Tax Officer-1

HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND HON'BLE SMT. JUSTICE T. RAJANI WRIT PETITION No.23396 OF 2017 ORDER: (per Hon'ble the Acting Chief Justice Ramesh Ranganathan) The proceedings under challenge in this Writ Petition is the assessment order dated 05.07.2017. The petitioner has an effective and efficacious alternative remedy of preferring an appeal thereagainst to the Appellate Deputy Commissioner. The petitioner has, instead, invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. As the petitioner has an effective alternative statutory remedy, we see no reason to exercise discretion, under Article 226 of the Constitution of India, to entertain this Writ Petition. Leaving it open to the petitioner to avail the statutory remedy of an appeal, the Writ Petition fails and is, accordingly, dismissed. The miscellaneous petitions pending, if any, shall stand closed. No costs. _________________________________ RAMESH RANGANATHAN, ACJ ________________ T. RAJANI, J Date: 18.07.2017.

Note: Registry to return the original order of assessment forthwith to the Learned Counsel for the petitioner under due acknowledgment.

B/o MRKR