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    <title>2014 (1) TMI 414 - MADRAS HIGH COURT</title>
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    <description>Where a fiscal statute provides an efficacious statutory appeal, writ jurisdiction under Article 226 should ordinarily not be used to re-examine assessment orders involving disputed questions of fact. The court held that objections based on absence of reasons and lack of jurisdiction could be raised before the appellate authority, which was competent to consider them, so the writ appeals were not maintainable and the parties were left to pursue the statutory appellate remedy.</description>
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      <description>Where a fiscal statute provides an efficacious statutory appeal, writ jurisdiction under Article 226 should ordinarily not be used to re-examine assessment orders involving disputed questions of fact. The court held that objections based on absence of reasons and lack of jurisdiction could be raised before the appellate authority, which was competent to consider them, so the writ appeals were not maintainable and the parties were left to pursue the statutory appellate remedy.</description>
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