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2010 (2) TMI 1069 - HC - VAT and Sales TaxWhether on the strength of the decision of the apex court in L. Hirday Narain [1970 (7) TMI 2 - SUPREME Court] any law can be understood to have been laid down to the effect that once a writ petition is admitted for adjudication, such adjudication must necessarily be on merits and the writ petition cannot be dismissed on ground of its maintainability? Held that:- The facts stated above would make it amply clear that the view of the apex court that failure on the part of Hirday Narain to exhaust the revisional remedy provided to him by the statute was not fatal was taken in the peculiar facts and circumstances of the case and the aforesaid decision, by no means, can be understood to have laid down any law of general application to the effect that once a writ petition is admitted for regular hearing, the same cannot be dismissed or rejected on the ground of maintainability, as asserted by the learned counsel for the petitioner. In the present case the learned single judge had exercised his discretion against the appellant by holding that the appellant (writ petitioner) had accepted the appellate order and had participated in the reassessment proceedings. The learned single judge had also recorded that no explanation had been offered by the appellant (writ petitioner) for not availing of the alternative remedy available to him. In such a situation, it cannot be said that the discretion vested in the learned single judge was exercised in an unacceptable manner. So long the exercise of discretion is proper even if we are to disagree with the eventual conclusion of the learned single judge, (we make it clear that no such disagreement is expressed) the same would not be sufficient to supplant our views in place of those recorded by the learned single judge in an intra court appeal.
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