THE HON’BLE SRI JUSTICE GODA RAGHURAM AND HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA WRIT PETITION No.27016 of 2010 ORDER: (Per Hon’ble Sri Justice Goda Raghuram) The writ petition is directed against the order of assessment dated 26.4.2010 passed by the 1st respondent after the earlier order of assessment dated 29.9.2008 for the year 2006-07 was set aside and remanded by the 2nd respondent appellate authority to the 1st respondent “for re-examination of the entire record with due consideration of the ground realities and prime ground of the appellants that stock inventory in full was not taken and the authorities relied on the method of presumption and approximate basis”. After the remand, by the order impugned, the 1st respondent arrived at the same quantum of liability to tax as earlier, on the ground that the dispute as to non- verification of the actual stocks available at the time of audit stood resolved by taking into consideration the stock statement given by the dealer at the time of the audit, which was later vetted by the dealer himself. Against this order of assessment, the petitioner has a remedy by way of an appeal to the 2nd respondent, but has filed this writ petition asserting that the impugned order was passed without adequate opportunity and notice to the petitioner, of putting forth its version of the events and the dispute as to the quantity of physical stock available. Since the impugned order is passed on the basis of the physical statement of the stocks given by the dealer, at the time of audit, which was later vetted by the dealer himself, we do not consider any violation of principles of natural justice to have occurred. We are not therefore, inclined to entertain this writ petition in view of the alternative remedy of appeal. The writ petition is accordingly dismissed with liberty preserved in the petitioner to pursue the remedy of appeal, which shall be entertained, if preferred, within a week from today. No costs. _____________________ GODA RAGHURAM, J Date: 1st August, 2011 ________________________ ASHUTOSH MOHUNTA,J Note: Furnish c.c. by tomorrow. B/o pnb