Prodip Bhowal v. The State Of West Bengal And ORS

Court No. 2 Calcutta High Court In the Circuit Bench at Jalpaiguri Appellate Side WPA 2177 of 2025 Prodip Bhowal Vs.

The State of West Bengal & Ors.

(1545) 03.11.2025 (JPD 23) (S. Banerjee) Mr. Himangsu Kumar Ray Mr. Partha S. Karmakar Mr. Abhilash Mittal Mr. Subhasis Podder Mr. Sushant Bagaria ... for the petitioner Mr. Joyjit Choudhury, Ld. AAG Ms. Rima Sarkar ... for the State Affidavit of service filed in court today be kept with the record.

In view of the alternative, efficacious, appellate remedy available under the statute, this court is not inclined to entertain this writ petition as various factual and legal issues have been raised therein.

This writ petition stands dismissed as not entertained with liberty to the petitioner to avail the alternative appellate remedy before the appropriate forum.

Learned advocate appearing for the petitioner submits that in the meantime the petitioner has paid 100% of the tax and, therefore, the petitioner may not be required to put in the pre-deposit as a condition precedent for entertaining the appeal by the appellate authority.

Petitioner will be at liberty to draw the attention of the appellate authority with regard to such fact and the appellate authority is left free to pass orders accordingly.

Considering the fact that the petitioner has challenged the orders impugned by preferring a writ petition before this court and claims that 100% of tax has been paid, the appellate authority is directed to consider the appeal on its merit without dismissing the same on the ground of limitation if such appeal is presented within a period of three weeks from the date of receipt of a server copy of this order.

(Hiranmay Bhattacharyya, J.)