(8) In our considered view, the question of legality of Section 112-A(3) need not be gone into at this stage. If the Appellate Authority accepts the petitioner’s plea that property tax in its case has to be assessed by treating it as a ‘lessee’ and not the ‘owner’ of subject property, it is obvious that the question of law raised in this petition would be rendered academic only. The petitioner has admittedly got an effective alternative remedy of appeal under the Act and should such a remedy be made available, the factual or mixed question of law and facts can be agitated by the petitioner before that forum. The only impediment against invoking the appellate remedy is the pre-condition of deposit of the entire amount of tax assessed by the Corporation. The effect of that impediment can be neutralized by directing the Appellate Authority to entertain the petitioner’s appeal on deposit of 25% of the assessed amount which shall include the amount already deposited by it pursuant to our order dated July 3, 2015. (9) Such an arrangement would be without prejudice to legal rights of both the parties as it won’t cause any serious prejudice to either party. In the event of failure of petitioner’s appeal, the Corporation can recover the due amount through legitimate means. Similarly, if the petitioner’s appeal is allowed, it shall be entitled to seek refund of the excess amount in accordance with law.
