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TMI Blog2023 (2) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... ory remedy, any observation on the merits of the case ought to be avoided. Following the above judgment of Tin Plate Co. of India Ltd. v. State of Bihar 1998 (11) TMI 532 - SUPREME COURT] the observations/findings on the merits of the case made by the learned Single Judge, in the order passed in the writ petitions are vacated/set-aside and the Appellate Authority is directed to decide the appeals, if filed, on merits and uninfluenced/ unobsessed by the observations of the learned Single Judge. - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice Mohammed Shaffiq For the Appellant in W.A.Nos.114, 115, 123, 124 of 2023 : Mr.R.V.Eswar Senior Advocate for Mr.Dwarakesh Prabhakaran For the Appellant in W.A.No.126 of 2023 : Mr.P.H.Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant/ petitioner's right to appeal and reduce the exercise of filing appeals, a mere formality as the appellate authority would be influenced by the observations of the learned Single Judge and would thus submit that the findings/ observations on the merits, may be set-aside. 3. To the contrary, the learned counsel for the Respondent would submit that the appellant/ petitioner having withdrawn the writ petitions, cannot maintain the present writ appeals. However, he finally concedes that the grievance of the appellant in the present batch of cases is with reference to the observations made on the merits by the learned Single Judge, while permitting the appellant/ petitioner to withdraw the writ petitions and file appeals. 4. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling an appeal before the appellate authority against the order of assessment and in view of such a remedy being available to the appellant, the High Court was right in dismissing the writ petition on the ground that the appellant has an alternative remedy available under the Bihar Sales Tax Act, 1959. However, we do not subscribe to the view of the High Court when it made a number of observations touching upon the merits of the case while dismissing the writ petition on the ground of alternative remedy. If the writ petition under Article 226 is to be dismissed on the ground of alternative remedy, the High Court is not required to express any opinion on the merits of the case which is to be pursued before an alternative forum. It is true th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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