2017 (3) TMI 153

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....J. APPELLANT: (BY SRI HARISH V. S., ADV)   RESPONDENTS: (BY SRI T.K. VEDAMURTHY, AGA.)   JAYANT PATEL J   O R D E R All these appeals are directed against the order dated 14.11.2016 passed by the learned Single Judge in the respective main writ petitions whereby, the learned Single Judge, for the reasons recorded in the order, has dismissed the petitions.   ....

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....spute the proposition that if an alternative remedy is to be resorted to, the observations made by the learned Single Judge on merits may prejudice the rights of the parties and therefore, he submitted that this Court may pass appropriate order. 5. As such, it is not in dispute that an alternative remedy of preferring appeal against the impugned order was/is available to the appellant. The lear....

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....es. 6. In our considered view, when the appeal is not to be entertained on the ground of availability of alternative statutory remedy, this Court would refrain from making any observation on merits, for the simple reason that any observations made by this Court on merits would prejudice the rights of the parties before the Appellate Authority having appellate power. If the observations are made....

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....tter on merits in accordance with law without being in any manner influenced by any observations made by the learned Single Judge. 8. In view of the above, following order: ORDER a. The appellant shall be at liberty to prefer the appeal against the impugned order of assessment by four weeks.   b. The observations made by the learned Single Judge in the impugned order shall not be ....