IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.2.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.1975, 1976 and 1977 of 2011 1 M/S.ASHOK LEYLAND FINANCE LTD [ PETITIONER IN NOW A DIVISION OF ALL THE WRIT PETITIONS] INDUSLND BANK LTD NO.86 CHAMIERS ROAD CHENNAI 28 Vs 1 THE ASSISTANT COMMISSIONER [ RESPONDENT IN (CT) ADYAR I ASSESSMENT ALL THE WRIT PETITIONS] CIRCLE CHENNAI 28 W.P.No.1975 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the petitioner on the files of the respondent herein in TNGST 0860502/1999-2000 and quash the impugned Revised proceedings for assessment dated 24.12.2010 by holding that the same is ex-facie illegal wrong and unconstitutional and ultra vires the provisions of the TNGST Act 1959 and contrary to the law laid down by the Apex Court in 60 STC 1 and 119 STC 182 and violative of Article 265 of the Constitution of India beside being contrary to the principles of natural justice. W.P.No.1976 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the petitioner on the files of the respondent herein in TNGST 0860502/2000-2001 and quash the impugned Revised proceedings for assessment dated 24.12.2010 by holding that the same is ex-facie illegal wrong and unconstitutional and ultra vires the provisions of the TNGST Act 1959 and contrary to the law laid down by the Apex Court in 60 STC 1 and 119 STC 182 beside being violative of Article https://hcservices.ecourts.gov.in/hcservices/ 265 of the Constitution of India beside being contrary to the principles of natural justice. W.P.No.1977 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the petitioner on the files of the respondent herein in TNGST 0860502/2001-2002 and quash the impugned Revised proceedings for assessment dated 24.12.2010 by holding that the same is ex-facie illegal wrong and unconstitutional and ultra vires the provisions of the TNGST Act 1959 and contrary to the law laid down by the Apex Court in 60 STC 1 and 119 STC 182 beside being violative of Article 265 of the Constitution of India beside being contrary to the principles of natural justice. For petitioner : Mr.K.Venkatasubramanian For respondents : Mr.R.Mahadevan Additional Government Pleader C O M M O N O R D E R The above writ petitions have been filed challenging the revised assessments made by the respondent, under Section 16 of the Tamil Nadu General Sales Tax Act, 1959. 2. Even though various grounds had been raised by the petitioner challenging the impugned proceedings of the respondent, dated 24.12.2010, the main contention of the learned counsel appearing on behalf of the petitioner is that the respondent does not have the jurisdiction to pass the impugned revised assessment proceedings. 3. The learned Additional Government Pleader appearing on behalf of the respondent had submitted that an efficacious alternative remedy of appeal is available to the petitioner, under Section 31 of the Tamil Nadu General Sales Tax Act, 1959, to challenge the revised assessment proceedings of the respondent, dated 24.12.2010. 4. He had also submitted that the petitioner could raise all the grounds, which had been raised in the present writ petitions, before the appellate authority concerned. 5. In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondent and in view of the fact that an efficacious alternative remedy of appeal is https://hcservices.ecourts.gov.in/hcservices/ available to the petitioner, under Section 31 of the Tamil Nadu General Sales Tax Act, 1959, the writ petitions stand dismissed. However, it is made clear that it would be open to the petitioner to raise all the grounds available to it, including the ground relating to the jurisdiction of the respondent, before the appropriate appellate authority. No costs. Connected M.P.Nos.1, 1 and 1 of 2011 are closed. lan Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To: 1 THE ASSISTANT COMMISSIONER (CT) ADYAR I ASSESSMENT CIRCLE CHENNAI 28 + 1 cc to Spl. Pleader SR.10672 + 1 cc to Mr.K.K.Venkatasubramanian, Advocate SR.10186 SSK (CO) RRI/4.3.2011 Writ Petition Nos.1975, 1976 and 1977 of 2011 https://hcservices.ecourts.gov.in/hcservices/