SHRI MAHABIR PRASAD KEDIA Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra Court appeal is directed against the order dtd. 25/8/2022 in W.P.A. No.18600 of 2022. By the impugned order, the learned Single Bench dismissed the writ petition, which was filed challenging the correctness of the order passed by the appellate authority, namely, Senior Joint Commissioner, State Tax, Howrah Circle dtd. 7/7/2022. The writ petition came to be dismissed on the sole ground that the order is well reasoned order and there is no violation of principles of natural justice. As against the order passed by the first appellate authority, the statute provides for a further remedy before the Tribunal, which is yet to be constituted. Therefore, the appellant having left with no other efficacious alternative remedy has to necessarily approach the learned Writ Court under Article 226 of the Constitution of India.

(2.) It is settled legal principle that none should be left remediless. In any event, the correctness of the order passed by the appellate authority will come up for judicial scrutiny on the first occasion before the learned writ Court. Therefore, in our considered view, the writ petition should be entertained and affidavit-in-opposition should be directed to be filed by the respondents and thereafter the writ petition should be disposed of on merits.

(3.) In the meantime, if the Tribunal is constituted, it will be well open for this Court to transfer the writ petitions to the file of the learned Tribunal to be heard if a decision to the said effect is taken. Therefore, we are of the view that the writ petition should be entertained.