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    <title>2013 (5) TMI 85 - MADRAS HIGH COURT</title>
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    <description>Assessment revision was not quashed on merits because an alternative appellate remedy was available and no substantive objections had been filed to the revision notice. The court nevertheless directed that the petitioner be given an opportunity to submit objections, and the assessing authority was required to consider them and pass a fresh order in accordance with law after hearing the petitioner. The practical effect was that writ relief was declined at that stage, but the matter was remitted for consideration on merits through the statutory process.</description>
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      <description>Assessment revision was not quashed on merits because an alternative appellate remedy was available and no substantive objections had been filed to the revision notice. The court nevertheless directed that the petitioner be given an opportunity to submit objections, and the assessing authority was required to consider them and pass a fresh order in accordance with law after hearing the petitioner. The practical effect was that writ relief was declined at that stage, but the matter was remitted for consideration on merits through the statutory process.</description>
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