TMI Blog2016 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, another important development is not to be overlooked. Apart from the order passed by the learned Single Judge, this court also had passed orders, the final outcome of which was that the appellate Tribunal has become fully functional. Therefore, we would see no reason why we should interfere with the judgment passed by the learned Single Judge. - Decided against the assessee - Special Appeal No. 603 of 2015 - - - Dated:- 9-3-2016 - K. M. Joseph (CJ) And V. K. Bist, JJ. For the Petitioner : S. K. Posti For the Respondent : H. M. Bhatia JUDGMENT K. M. Joseph, CJ. Appellant is the writ petitioner. Two writ petitions were filed by the appellant / writ petitioner. Mr. S.K. Posti, learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal is not working, the writ petitions were filed. The learned Single Judge has disposed of the matter by relegating the appellant / writ petitioner to approach the Tribunal. It is against the same that the appeal is lodged. A single appeal is filed challenging the order passed in both the writ petitions by paying separate court fee. 3. We have heard Mr. S.K. Posti, learned counsel appearing for the appellant / writ petitioner and Mr. H.M. Bhatia, learned Brief Holder appearing for the State. 4. Learned counsel for the appellant / writ petitioner would reiterate the facts. He would submit that the only reason given in the show-cause was that Form 16, contemplated under Section 48 of the Act read with Rule 30 of the Uttarakhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to dispute that contention by pointing out that there is no such ground taken. 7. Prima facie, we would think that there is reference to that fact under Column 3, which relates, inter alia, to non-availability of bills. We say prima facie, as we must not be treated as having pronounced on the issue having regard to the course we intend to adopt in this case. When there is a disputed question of fact, ordinarily, the relegating of a party to an alternate forum is not to be faulted. In such circumstances, particularly when a learned Single Judge has exercised his discretion to relegate a party to alternate forum, the appellate court will be slow to interfere. In this case, another important development is not to be overlooked. Apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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