Appellate review remains open where a writ dismissal on opportunity grounds does not decide the merits of assessment challenges.

A dismissal of a writ petition on the limited ground of adequate opportunity did not foreclose the appellate authority from examining the remaining challenges to the assessment order on merits. The earlier writ proceeding had addressed only the complaint of lack of opportunity and had not decided the other objections to the assessment, which remained independent grounds for appeal. Those contentions were therefore left open for adjudication by the appellate authority, and the dismissal of the writ petition and appeal could not be treated as an affirmation of the assessment on merits.

---

---

Issues: Whether dismissal of the writ petition on the ground of adequate opportunity precluded the appellate authority from deciding the remaining challenges to the assessment order on merits.

Analysis: The order under challenge was only the assessment order, against which an appeal had already been filed. The earlier writ petition had dealt only with the complaint of want of opportunity and had not examined the other objections to the assessment. A dismissal on the opportunity issue could not be treated as a determination of the remaining grounds, which were matters for the appellate authority to consider independently.

Conclusion: The remaining contentions were left open for decision by the appellate authority, and the dismissal of the writ petition and appeal was not to be treated as affirming the assessment on merits.

---