2013 (4) TMI 632

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....ment Advocate ORDER The petitioner herein had challenged the order of assessment passed by the Assessing Authority, levying interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. 2. The respondent filed a counter affidavit and raised a preliminary objection that as against the order impugned in this writ petition, statutory revisional remedy is available under section....

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....eld in a decision reported in (2010) 4 SCC 772 in the case of Raj Kumar Shivhare vs. Assistant Director, Directorate of Enforcement and another that in such matters, exercising of the jurisdiction under Article 226 of the Constitution of India, is not proper and the parties should be directed to approach the appropriate forum available as alternative remedy under the statute itself. The Hon'ble Di....