9911796707
TMI Blog2017 (3) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the Appellate Authority to independently consider the matter in accordance with law on the basis of the material available before it and the Appellate Authority shall not be influenced by any of the observations made by learned Single Judge on the merits of the case of either side. But the Appellate Authority shall be at liberty to take independent view of the matter. (v) After the decision of the Appellate Authority, the amount already deposited by the appellant shall be appropriated or refunded as per the order of the Appellate Authority and the necessary consequential order shall be passed within three weeks from the date of final order of the Appellate Authority. Appeal is partly allowed to the aforesaid extent. Considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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