Tiruppur Cotton Spinninng and Weaving Mills Ltd. vs Commercial Tax Officer, Tiruppur (Rural) and another

K.A. Swami, C.J.—These writ appeals are preferred against the orders dated September 25, 1995 passed by the learned single Judge in

W.M.P. Nos. 14607, 14609, 14611 of 1990 and 6638 to 6640 of 1995 filed W.P. Nos. 9872 to 9874 of 1995. The question involved in these

writ appeals will have a bearing on the writ petitions also. Therefore, by consent of both sides, Writ Petitions Nos. 9872 to 9874 of 1995 are

treated as having been posted before us. Accordingly, we have heard the learned Government Pleader and also the learned counsel appearing for

the petitioner/appellant in the writ petitions and writ appeals.

In the writ petitions, the petitioner has sought for quashing the orders of assessment dared October 1, 1989 relating to the assessment years

1985-86, 1986-87 and 1987-88 passed by the Commercial Tax Officer, Tiruppur (Rural).

It is not possible to appreciate the writ petitions, because under the provisions of the Tamil Nadu General Sales Tax Act, 1959 the order of

assessment is appealable and an appeal lies to the Appellate Assistant Commissioner. If the assessee feels aggrieved by the order of the Appellate

Assistant Commissioner, further appeal lies to the Tribunal and thereafter, an appeal to the Special Sales Tax Appellate Tribunal. That being so,

the writ petitions cannot at all be entertained. Therefore, it is open to the petitioner/appellant to avail the remedy of appeal under the provisions of

the Tamil Nadu General Sales Tax Act.

It is submitted that the time for preferring the appeal has expired, as the petitioner has approached this Court. We do not consider it necessary

to go into that question. However, as the orders challenged are appealable, we direct that if the petitioner files the appeals against the aforesaid

assessment orders, within a period of 15 days from today, the same shall be heard and decided by the Appellate Assistant Commissioner, on

merits and in accordance with law, without going into the question of limitation.

The writ petitions are disposed of accordingly. In view of the disposal of the writ petitions, the order dated September 25, 1995 passed in the

W.M.Ps. referred to above, does not survive. It is, accordingly, set aside. The writ appeals are disposed of accordingly. The C.M.Ps. are also

disposed of. However, there shall be no order as to costs.

Petitions disposed of accordingly.