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Judgment
Vinod K. Sharma, J.—The Petitioner has approached this Court with a prayer for issuance of a Writ in the nature of Certiorari, to quash the order of assessment, passed by the Commercial Tax Officer-III(FAC), Sivakasi, Virudhunagar District.
The Petitioner did not avail the alternative remedy provided under the statute, but has approached this Court directly by alleging, that the impugned order has been passed in violation of principles of natural justice, therefore statutory remedy cannot be a bar to maintainability of the Writ Petition.
It is pleaded in the affidavit that no notice was issued to the Petitioner, before passing the impugned order. The averment made by the Petitioner is contrary to the finding recorded in the impugned order, wherein, it has been recorded, that pre-assessment notice was issued to the Petitioner, which was received by him on 15.11.2005.
The Learned Counsel for the Petitioner, on instruction, stated that the finding recorded in the order was wrong, as no notice issued to the Petitioner, and that the impugned order was violative of principles of natural justice, therefore, cannot be sustained in law.
The learned Government Advocate has placed on record the pre-assessment notice, showing duly signed acknowledgment of the Petitioner. The Petitioner has made a deliberate and intentional mis-statement in the writ petition, and has instructed the Learned Counsel appearing for him wrongly, to take a wrong stand in this Court. The Petitioner has not approached this Court with clean hands, therefore, is not entitled to the discretionary relief, under Article 226 of the Constitution of India.
Accordingly, the Writ Petition is dismissed.
Consequently, connected Miscellaneous Petition is dismissed.
No costs.