Judgment 1. Writ Petition No.14300 of 2002 is filed praying to call for records in Entry Tax 3320742/98-99 dated 23.3.2005 on the file of the respondent and issue a writ of certiorari. 2. Writ Petition No.14301 of 2002 is filed praying to call for records in Entry Tax 3320742/99-00 dated 23.3.2005 on the file of the respondent and issue a writ of certiorari. 3. Writ Petition No.14302 of 2002 is filed praying to call for records in Entry Tax 3320742/01-02 dated 23.3.2005 on the file of the respondent and issue a writ of certiorari. 4. Writ Petition No.14303 of 2002 is filed praying to call for records in Entry Tax 3320742/2000-01 dated 23.3.2005 on the file of the respondent and issue a writ of certiorari. 5. The relief sought for in all the writ petitions is one and the same. By consent, all the four writ petitions are taken up together for disposal. 6. Heard Ms.Anita Sumanth, learned counsel appearing for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate appearing for the respondent in all Writ Petitions. 7. In all the four cases final orders have been passed by the respondent Commercial Tax Officer in respect of four assessment years consequent to pre-revision notice. Petitioner inter alia challenges the impugned orders on the merits of the assessment and for whatever reason, this court admitted the writ petitions on 4.5.2005 and an order of interim stay has also been granted. 8. Till date no counter-affidavit has been filed. It has been pointed out by Mr.Manoharan Sundaram, learned Government Advocate appearing for the respondent that many of the issues raised in the writ petitions are relating to factual aspects. It could be gone into by the appellate authority. There is no justification to bypass the alternative remedy. 9. Ms.Anitha Sumanth, learned counsel for the petitioner has sought liberty to file appeals before the appellate authority and to raise all the questions raised in these writ petitions. She also sought time to file appeal. 10. In view of the factual issues raised in these writ petitions, this court is inclined to accept the petitioner's plea for relegating the petitioner to the appellate authority. Accordingly, the petitioner is entitled to file appeals within a period of two weeks from the date of receipt of a copy of this order. 10. In view of the factual issues raised in these writ petitions, this court is inclined to accept the petitioner's plea for relegating the petitioner to the appellate authority. Accordingly, the petitioner is entitled to file appeals within a period of two weeks from the date of receipt of a copy of this order. On receipt of the appeals, the Joint Commissioner, Appellate Authority, shall hear the appeals on merits, without raising a plea of limitation in view of the pendency of the writ petitions for a long number of years before this court subject to compliance of the usual conditions for entertaining the appeals. 11. All the Writ Petitions stand disposed of in the above terms. No costs. Consequently, connected miscellaneous petitions are closed.