JUDGMENT (A.M.Sapre, CJ) Heard Mr. K. Choudhury, learned counsel for the petitioner and Mr. R. Dubey, learned Standing Counsel, Finance & Taxation, appearing for the respondents. Even according to the writ petitioner, the order sought to be impugned in this writ petition i.e. order dated 12th September, 2011 passed by Additional Commissioner of Taxes, Assam (Annexure-11) is appealable under Section 80 of Assam Value Added Tax Act, 2003 before the Assam Board of Revenue. In a situation like the one where the petitioner has a statutory right of appeal under the Act, we are afraid, we can entertain the writ petition under Article 226/227 of the Constitution of India to examine the legality and correctness of the said order. The normal and ordinary remedy of the petitioner in such case is to take recourse to filing of the statutory appeal which is always considered as an alternative and effective remedy in law. It is only when the statutory remedies available to the petitioner are exhausted, the petitioner becomes entitled to challenge the last order by filing a writ petition under Article 226/227 of the Constitution of India if occasion so arises but not in between. Under these circumstances and in this view of the matter, we are not inclined to entertain the writ petition at this stage for examining the legality and correctness of the order passed by the Additional Commissioner of Taxes and grant liberty to the petitioner to file appeal before the Board of Revenue. In case if an appeal is filed by the petitioner within one month from today under Section 80 of the Act before the Board of Revenue against the aforesaid order of the Additional Commissioner of Taxes, the same shall be heard and decided by the Board of Revenue on merits and in accordance with law. Subject to the aforesaid and without expressing any opinion on the merits and demerits of the controversy we dismiss the writ petition in limini but with the granting of liberty as aforesaid. No cost.