2016 (7) TMI 1018

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....DER Heard Mr.A.Ravichandran, learned Counsel appearing for the petitioner  and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing on behalf of the respondent and  with the consent of learned counsel appearing on either side, the writ petition  is taken up for final disposal. 2. The petitioner has filed this writ petition praying for issuance of a writ of ce....

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.....A.Nos.950 and 951 of 2002 were allowed and the matter was remanded to the Assessing Officer to redo the assessment in terms of the Judgment in the case of TISCO v. STATE OF BIHAR [126 STC 547].  It is submitted that the respondent has passed the revised orders dated 31.7.2009, by giving effect to the orders passed by the Appellate Tribunal and revising the assessment  and levying tax on....

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....ment could be made or not, are all factual issues and those complicated factual issues cannot  adjudicated in a Writ Petition.   Therefore, considering the facts and circumstances of  the case, this Court is of the view that the petitioner should be directed to file a Revision before the concerned Joint Commissioner of Commercial Taxes, challenging the impugned order, who would....