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    <description>The writ petition was not taken up for substantive adjudication because the petitioner was relegated to the pending statutory appeal. The HC directed the appellate authority to decide the appeal on merits within a fixed time and ordered the assessing authority&#039;s impugned orders to remain in abeyance meanwhile. The Court expressly stated that no view was expressed on the merits of the dispute, leaving the substantive assessment challenge to be considered in the appellate proceedings.</description>
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      <description>The writ petition was not taken up for substantive adjudication because the petitioner was relegated to the pending statutory appeal. The HC directed the appellate authority to decide the appeal on merits within a fixed time and ordered the assessing authority&#039;s impugned orders to remain in abeyance meanwhile. The Court expressly stated that no view was expressed on the merits of the dispute, leaving the substantive assessment challenge to be considered in the appellate proceedings.</description>
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