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Issues: Whether the rejection of the statutory appeal on the ground of wrong jurisdiction was sustainable and whether the appeal was liable to be restored and transmitted to the appropriate appellate authority.
Analysis: The writ petition challenged the appellate order rejecting the appeal for want of jurisdiction. On the basis of the written instructions placed before the Court, it was noticed that there had been a mistake in rejecting the appeal and that the appellant was being advised to re-file the matter. The record disclosed that the appeal should not have been denied on that ground, and the grievance could be redressed by restoring the appeal and directing transmission to the competent appellate forum. The Court did not enter into the merits of the underlying tax dispute and confined relief to the jurisdictional defect in the disposal of the appeal.
Conclusion: The rejection for wrong jurisdiction was set aside, the appeal was restored to its original file, and it was directed to be transmitted to the appropriate appellate authority for decision in accordance with law.
Final Conclusion: The petitioner obtained restoration of the statutory appeal with a direction for transfer to the competent appellate authority, leaving the merits of the tax dispute open.
Ratio Decidendi: An appellate proceeding should not be rejected for wrong jurisdiction where the defect can be cured by transmission to the competent authority and the merits of the dispute remain unadjudicated.
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