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    <title>2021 (9) TMI 365 - MADRAS HIGH COURT</title>
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    <description>Where an efficacious statutory appeal is available against an assessment revision order, writ jurisdiction under Article 226 will ordinarily not be exercised to examine disputed questions of fact or document-based discrepancies. The High Court treated the appellate remedy as the normal course, noting that verification of inspection material, objections and records is for the appellate authority as the final fact-finding forum. In the absence of any exceptional circumstance justifying direct interference, the writ petition was not entertained and the petitioner was left to pursue the statutory appeal.</description>
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      <description>Where an efficacious statutory appeal is available against an assessment revision order, writ jurisdiction under Article 226 will ordinarily not be exercised to examine disputed questions of fact or document-based discrepancies. The High Court treated the appellate remedy as the normal course, noting that verification of inspection material, objections and records is for the appellate authority as the final fact-finding forum. In the absence of any exceptional circumstance justifying direct interference, the writ petition was not entertained and the petitioner was left to pursue the statutory appeal.</description>
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