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2022 (10) TMI 45 - CALCUTTA HIGH COURTMaintainability of appeal - adverse report was not furnished to the appellant - effective opportunity of hearing was not granted to the appellant by the appellate authority - principles of natural justice - HELD THAT:- Admittedly, as against the impugned order as on date there is no other remedy available under the Act since the Tribunal has not been constituted. Therefore, the appellant had to necessarily approach the learned writ court for challenging the said order - when such is the position, the learned writ court would have to examine as to the correctness of the order passed by the appellate authority as the writ petition is the first judicial forum, which will test the correctness of the order passed by the statutory appellate authority. If there is an adverse report drawing certain conclusions against the appellant, then such material should be furnished to the appellant so as to enable to put forth the contentions and place all relevant facts. It appears that the representation given to the appellate authority on 19.07.2022 has not been considered and the copy of the adverse report has not been furnished. The appellant should be directed to pay a portion of the liability to be entitled to fresh opportunity of hearing. The appellant is also directed to pay the concerned authority a sum of Rs. 15 lacs within a period of six weeks from the date of receipt of the server copy of this order - Appeal disposed off.
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