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Judgment
Ramesh Ranganathan, CJ
These Special Appeals are preferred against the orders passed by the learned Single Judge in Writ Petition (M/S) Nos. 3571 & 3568 of 2019 dated 21.11.2019.
The appellant herein invoked the jurisdiction of this Court seeking to have the show cause notices dated 20.09.2019, and the demand notices dated 23.10.2019, quashed. They also sought a mandamus to the 7th respondent to decide the appeals, which are pending adjudication along with stay applications, in a time-bound manner.
The appellant herein, having elected to prefer appeals against the demand notices, cannot simultaneously invoke the jurisdiction of this Court under Article 226 of the Constitution of India to have the show cause notices, which preceded the demand notices, quashed.
Sri Rakesh Thapliyal, learned Senior Counsel appearing on behalf of the appellant- writ petitioner, would submit that, since the appellant-writ petitioner has already preferred appeals, they do not wish to press for the relief of the show cause notices, which preceded the demand notices, to be quashed. Their complaint, however, is that they were not even furnished a copy of the comments of the Sub Divisional Magistrate, and the inspection report, which would disable them from filing an effective appeal before the appellate authority.
By the orders under appeal, the learned Single Judge directed the District Magistrate to supply the comments of the Sub-Divisional Magistrate, and the inspection report, within a period of two weeks, so that the appellant-writ petitioner could file an effective appeal before the Commissioner.
While it does appear that the learned Single Judge was not made aware that the appellant-writ petitioner had already preferred appeals, which are pending before the 7th respondent along with stay applications, suffice it, since the learned Single Judge has himself directed the respondents to supply the aforesaid documents within two weeks which period would expire by 05.12.2019, to observe that the documents, as directed by the learned Single Judge in the orders under appeal, shall be furnished to the appellant-writ petitioner herein on or before 05.12.2019.
Sri Rakesh Thapliyal, learned Senior Counsel appearing on behalf of the appellant-writ petitioner, would submit that the appellant-writ petitioner would, within three days from the date of receipt of the documents, file their additional objection in the appeals filed by them earlier.
Suffice it, in such circumstances, to modify the orders under appeal and, instead, direct the appellate authority to decide the stay applications or the appeals itself, in accordance with law, within two weeks from the date on which the appellant herein files their additional objections.
We make it clear that we have not expressed any opinion on the validity of the demand notices, or the action taken by the authorities pursuant thereto, since these are matters for the appellate authority to consider.
Both these Special Appeals are disposed of accordingly. No costs.
Let a certified copy of this order be furnished to the parties, on payment of the prescribed charges, by 29.11.2019.