RAM MOHAN TRADING COMPANY Vs. SECRETARY TO GOVERNMENT COMMERCIAL TAXES DEPARTMENT, COMMERCIAL TAX OFFICER-III

JUDGEMENT

(1.) The Petitioner has approached this Court with a prayer for issuance of a Writ in the nature of Certiorari, to quash the order of assessment, passed by the Commercial Tax Officer-III(FAC), Sivakasi, Virudhunagar District.

(2.) The Petitioner did not avail the alternative remedy provided under the statute, but has approached this Court directly by alleging, that the impugned order has been passed in violation of principles of natural justice, therefore statutory remedy cannot be a bar to maintainability of the Writ Petition.

(3.) It is pleaded in the affidavit that no notice was issued to the Petitioner, before passing the impugned order. The averment made by the Petitioner is contrary to the finding recorded in the impugned order, wherein, it has been recorded, that pre-assessment notice was issued to the Petitioner, which was received by him on 15.11.2005.