1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.09.2011 CORAM: THE HONOURABLE Mr.JUSTICE P.JYOTHIMANI W.P.(MD)No.10897 of 2011 and M.P.(MD)No.1 of 2011 Karpaga Vinayagar Prints & Pack, Rep.by its Proprietor Sivamani, No.8-B4/207 P.K.S.A.Arumugam Nadar Road, Sivakasi 626 123. ... Petitioner Vs. 1.State of Tamil Nadu, Rep.by its Secretary to the Government, Commercial Taxes and Registration Department, Fort Saint George, Chennai 600 009. 2.The Commercial Tax Officer III, Commercial Tax Department, Sivakasi 626 123. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the order passed by the 2nd respondent in TIN/Year/33776001737/2007-2008 dated 17.08.2011 received by the petitioner on 29.08.2011 and quash the same and to direct the 2nd respondent to pass fresh order of assessment order for the assessment year 2007-08 by following the procedure contemplated under the Acts and Rules of Tamil Nadu Value Added Tax Act. For Petitioner : Mr.A.S.Mujibur Rahman For Respondents : Mr.M.Govindan, Spl.G.P. O R D E R Mr.M.Govindan, learned Special Government Pleader takes notice for the respondents. By consent, the Writ petition itself is taken up for final hearing. 2.It is seen that as against the impugned order, an appeal remedy is available before the Deputy Commissioner of Commercial Taxes, within 30 days from the date of receipt of the copy of the order. Without exhausting the appellate remedy, which is adequate and alternate, the petitioner has approached this Court by filing the Writ petition under Article 226 of the Constitution of India on the ground that the procedure contemplated under Section 22 (3) of the Tamil Nadu Value Added Tax Act, 2006, was not followed. https://hcservices.ecourts.gov.in/hcservices/ 2 3.It is always open to the petitioner to raise all those contentions before the Appellate Authority. Therefore, leaving it open to the petitioner to file an appeal against the impugned order of assessment, the Writ petition stands dismissed. It is made clear that if such appeal is filed in accordance with law, within a period of 10 days from the date of receipt of a copy of this order, the Appellate Authority shall receive the appeal and decide the same on merits and in accordance with law and it is always open to the petitioner to raise all points, which he has raised in this Writ petition before the appellate authority. No costs. Sd/- Assistant Registrar (T&P) /True Copy/ Sub Assistant Registrar (C.S) To 1.The Secretary to the Government, Commercial Taxes and Registration Department, Fort Saint George, Chennai 600 009. 2.The Commercial Tax Officer III, Commercial Tax Department, Sivakasi 626 123. + 1 cc to Mr.A.S.Mujibur Rahman, Advocate, SR No.32973 + 1 cc to The Special Government Pleader, SR No.33096 W.P.(MD)No.10897 of 2011 23.09.2011 nbj RJ/3.10.11 2p/5c https://hcservices.ecourts.gov.in/hcservices/