Petitioner sought permission to withdraw a writ petition challenging an assessment order to file an appeal instead. Court granted liberty and listed alternative remedy.
Liberty granted to withdraw writ and file appeal; direction to appellate authority to condone delay.
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W.P.(C) No. 9 of 2019
02. 06.08.2019
Heard learned counsel for the petitioner.
By way of this writ petition, petitioner has challenged the order of assessment dated 23.10.2018 at Annexures-1 to this writ petition.
Against the order under challenge, there is an alternative remedy of appeal.
Learned counsel for the petitioner seeks permission to withdraw this writ petition and file an appeal along with a petition for condonation of delay in filing the appeal before the appropriate authority, and prays that necessary direction may be issued to the appellate authority to condone the delay and to hear the appeal.
In view of the above, liberty is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. It is made clear that the appellate authority, while considering the application for condonation of delay, in filing the appeal, shall take into consideration the period lapsed by the petitioner in this Court by filing this writ petition i.e. from 02.01.2019 till date. No coercive action shall be taken against the petitioner pursuant to the impugned order in question for a period of one month hence. However, we make it clear that this Court has not expressed any opinion on the merit of main case and the appellate authority shall hear and dispose of the appeal on its own merit.
With the aforesaid observation and direction the writ petition stands disposed of. I.A. connected to this writ petition is also disposed of accordingly.
Office is directed to return the original copy of the impugned order annexed to this writ petition by keeping photo copy thereof.
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Urgent certified copy of this order be granted as per the Rules.
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( K.S. Jhaveri ) Chief Justice
…………………..……… ( K.R. Mohapatra) Judge
SKG
K.S. Jhaveri
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
