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2021 (7) TMI 174

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..... before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances, based on the documents and evi .....

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..... ged any of the provisions of the Act in the Writ Petition, but, the order of assessment passed by the authority competent based on the facts are under challenge in the present Writ Petition. 3.The mixed question of fact and law has to be adjudicated with reference to the original records and evidences, before the appellate authority. In the present case, the appellate authority is the Tribunal constituted and the appeal is to be preferred under Section 86 of the Indian Evidences Act, 1994. The importance of the appellate remedy can never be undermined and the petitioner has to exhaust the same as the mixed question of fact and law are to be considered by the appellate authority, who is the final fact finding authority. 4.Preferring an .....

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..... decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute, at no circumstances, be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field. Thus, the finding of such appellate forums would be a valuable assistance, for the purpose of exercise of judicial review by the High Court, under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts .....

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