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2019 (10) TMI 1551

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..... t be undertaken in the writ petition unless a re-examination of relevant circumstances are made? - seeking maintenance of status quo with respect to recovery based on the assessment, for a period of six weeks from the date of the judgment - HELD THAT:- True, that existence of an alternate statutory remedy is not an absolute bar for entertaining the writ petition. But whether the error pointed out .....

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..... e statutory appeal against the impugned assessment within two weeks from today, the stay application if any accompanying such appeal shall be disposed of by the appellate authority within four weeks from the date of filing of such appeal. Collection and recovery of the amounts due under the impugned assessment shall be kept in abeyance for a period of six weeks from today, in order to facilitate t .....

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..... ailing the reasons mentioned for finalizing the impugned assessment. Having found so, the learned Single Judge gave liberty to the writ petitioner to file appeal and stay application, within the time stipulated in the judgment. Further, the appellate authority was directed to dispose of the stay application, if any filed, within four weeks from the date of filing of the appeal. The respondents are .....

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..... to decide. If the Single Judge was reluctant to exercise the discretion in favour of the assessee/writ petitioner, it cannot be said that there occurred any an illegality, irregularity or impropriety, which warrants interference in an intra-court appeal. Therefore we are not persuaded to entertain the above writ appeal. 3. However, learned counsel for the appellant made an appeal to this court fo .....

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