Petitioner directed to appeal for delay condonation, original documents returned, coercive action stayed.

The Orissa High Court held that the petitioner should pursue the available remedy of appeal before the appellate authority, allowing for condonation of delay. The court directed the return of original documents, issuance of certified copies, and stayed coercive action for four weeks.

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Issues: Challenge to Sales Tax Officer's order, availability of alternative remedy, consideration of delay in approaching appellate authority, return of original documents, grant of certified copy.

The judgment of the Orissa High Court in this case pertains to a writ petition challenging an order passed by the Sales Tax Officer. The court noted that the petitioner has an alternative remedy of appeal before the appellate authority. The court disposed of the writ petition with a direction that if the petitioner files an appeal along with an application for condonation of delay within four weeks, the appellate authority must consider all contentions raised by the petitioner. The court emphasized that while deciding on the condonation of delay, the appellate authority should also account for the period during which the writ petition was pending, due to the petitioner's mistake in approaching the wrong forum. The court ordered that no coercive action be taken against the petitioner for four weeks. Additionally, the court directed that the original documents submitted by the petitioner should be returned after replacing them with attested photocopies. Lastly, the court instructed the grant of an urgent certified copy of the order and disposed of all connected miscellaneous cases or interlocutory applications.

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