2017 (3) TMI 1274

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....learned Single Judge for the reasons recorded in the order has not entertained the petitions under Article 226 of the Constitution of India, reserving liberty to the petitioner to avail alternate remedy of preferring appeal including the question of condonation of delay. 2. We have heard Ms. Vani H., learned counsel appearing for the appellant and Mr. T.K. Vedamurthy, learned Additional Government Advocate appearing for the respondents. 3. Learned counsel for the appellant after some argument, declared before us that as under the compelling circumstances, amount to the extent of 30% of the tax demand is already deposited, the appellant would be desirous of preferring the appeal before the Appellate Authority. However, observations made ....

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.... declined to entertain the petitions under Article 226 of the Constitution of India. We need not address ourselves on the aspects, observations made by the learned Single Judge more particularly when the appellant has already declared that the appellants are now desirous to prefer an appeal before the Appellate Authority. We find considerable force in the submission that if the appeal is resorted to, any observation in the impugned order by the Single Judge on the merits of the matter may influence the Appellate Authority to decide the appeal in accordance with law. Therefore observations made by the learned Single Judge insofar as merits of the case is concerned, the same should not operate in the way of appellant in pursuing the appeal. S....