Protective assessment appeals should be transferred or held in abeyance pending resolution of the main issue to avoid multiplicity.

Protective-assessment appeals should be transferred to the appellate authority handling the main case so both matters can be heard together; if transfer is not possible, appellate authorities should keep the protective-assessment appeal in abeyance until the main proceedings are finalised, provided no prejudice is caused, to prevent multiplicity of litigation and unnecessary expense.

---

---

---