1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.08.2011 CORAM: THE HONOURABLE MR.JUSTICE S.MANIKUMAR W.P.(MD).No.9170 of 2011 And M.P.(MD).No. 1 of 2011 Tvl. Bismillah Agencies Rep. by its Proprietor, S.Sheik Sikkandar Sungachavadi Street, Natham ... Petitioner -Vs- The Commercial Tax Officer (Main) Dindigul (Rural) Assessment Circle, Dindigul ... Respondent PRAYER: Petition filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Certiorari calling for the records on the file of the respondent in TIN No. 33565263343/2009-10 dated 02.06.2011 and quash the same as illegal, invalid and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006. For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.T.R.Janarthanam, Additional Government Pleader O R D E R The order, dated 02.06.2011, impugned in this Writ Petition, by the Commercial Tax Officer (Main), Dindigul (Rural) Assessment Circle, Dindigul, is appealable and therefore, the Appellate Deputy Commissioner of Commercial Taxes Madurai, shall prefer an appeal within 30 days from the order. 2. All the points raised before this Court, including violation of principles of natural justice can very well raised before the Appellate Authority. When the Tamil Nadu Value Added Tax Act, 2006 prescribes a definite procedure and provides an alternative remedy of appeal, this Court cannot be converted into a Court of appeal, except in cases where there is a jurisdictional error. 3. In such view of the matter, this Court is not inclined to entertain the Writ Petition challenging the original order of assessment. 4. With the abovesaid observations, this Writ Petition is dismissed giving liberty to the petitioner to file a statutory appeal before the Appellate authority, if so advised. If any appeal is filed, the appellate authority shall consider, condonation of delay, which occured on account of filing of this Writ Petition. Consequently, connected Miscellaneous Petition is also dismissed. No costs. SD ASST REGISTRAR ( CO ) /TRUE COPY/ vsg SUB ASST REGISTRAR To:: The Commercial Tax Officer (Main) Dindigul (Rural) Assessment Circle, Dindigul 1CC TO MR. A. CHANDRASEKAR, ADVOCATE, SR: 27872: 1CC TO THE SPL. GOVT PLEDER SR: 27904: DM::2011:AUGUST:19:: W.P.(MD).No.9170 of 2011 And M.P.(MD).No. 1 of 2011 1P:4C:: 16.08.2011 https://hcservices.ecourts.gov.in/hcservices/