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2022 (10) TMI 44 - CALCUTTA HIGH COURTMaintainability of petition - availability of alternative remedy - Jurisdiction - whether authority does not have jurisdiction to issue the show cause notice? - HELD THAT:- The issue relating to the jurisdiction of the authority can very well be raised before the appellate authority and it is the mixed question of fact and law, which can be canvassed by the appellants before the appellate authority. Therefore, we are of the view that the learned Single Bench rightly refused to entertain the writ petition on the ground of availability of alternative remedy, which, in our view, is not only efficacious but also effective as well. In the light of the above, while dismissing the appeal and affirming the order passed by the learned Writ Court, the appellants are directed to file the appeal before the concerned appellate authority in physical form within a period of five weeks from the date of receipt of the server copy of this judgment and order and raise all contentions before the appellate authority - appellants are granted liberty to move before the appellate authority by way of an interlocutory application to lift the lien created on the appellants’ bank account by the original authority. Appeal disposed off.
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