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TMI Blog2021 (7) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... hy 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 - 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 and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his point of time, in view of the fact that the order impugned is appealable under the provisions of the Act. It is not in dispute that the appeal is contemplated under Section 51 of the Act before the Appellate Deputy Commissioner and Section 52 contemplates the appeal to Appellate Joint Commissioner, Section 58 provides appeal to Appellate Tribunal and Section 59 Appeal to the High Court and Section 60 Revision by High Court. When provisions are made available for exhausting the remedy, the importance of exhausting the appellate remedy at no circumstances be undermined by the Courts. The appellate authorities are the final fact finding authorities and the findings of the Appellate Authority would be of a greater assistance to the High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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