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2016 DIGILAW 1744 (MAD)

Visalakshi Enterprises v. Assistant Commissioner (CT) Munichalai Road Circle, Madurai

2016-06-01

NOOTY RAMAMOHANA RAO, S.S.SUNDAR

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JUDGMENT : This appeal has been preferred aggrieved by the directions issued by the learned Single Judge in W.P. (MD) No. 6970 of 2016 which is decided on 11th April 2016. In paragraph 4' of the order passed by the learned Single Judge, it is pointed out that the factual controversy can be better resolved by the petitioner by approaching the appellate authority. 2. The apprehension of the learned Counsel appearing for the appellant is that if any appeal is preferred, it is beyond the limitation period as the time provided by the statute has already expired. 3. The learned Additional Government Pleader has rightly drawn the attention of this Court to the order of the learned Single Judge wherein the appellate authority was directed to consider the matter on merits. 4. Hence, it goes without saying that the competent authority has to consider the merits of the appeal and shall not decide the appeal only on the ground that it was preferred beyond the period of limitation provided for. 5. With these observations, this writ appeal is disposed of. No costs.