Statutory appeals must be decided on merits independently, after the Supreme Court set aside the impugned judgment.

The Supreme Court set aside the impugned judgment and required the assessees to pursue their statutory appeals before the first appellate authority. The appellate authority was directed to decide the appeals on merits and independently of the High Court's observations, ensuring that the statutory remedy was considered in the ordinary course without any prejudgment from the earlier order.

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Outcome: The impugned judgment was set aside and the assessees were directed to pursue statutory appeals before the first appellate authority, which was to decide the appeals on merits without being influenced by the High Court's observations.

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