Badartala Madhyamik Balika … vs The Principal Secretary on 21 May, 2026

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    Calcutta High Court (Appellete Side)

    Badartala Madhyamik Balika … vs The Principal Secretary on 21 May, 2026

    Author: Hiranmay Bhattacharyya

    Bench: Hiranmay Bhattacharyya

                                                                       2026:CHC-AS:801
                     IN THE HIGH COURT AT CALCUTTA
                    CONSTITUTIONAL WRIT JURISDICTION
                             APPELLATE SIDE
    
    Before:
    The Hon'ble Justice Hiranmay Bhattacharyya
    
                          WPA 211 of 2026
          Badartala Madhyamik Balika Vidyamandir & Anr.
                                 Vs.
     The Principal Secretary, Land & Land Reforms and Refugee
      Relief & Rehabilitation Department, Government of West
                            Bengal & Ors.
    
    For the Petitioners            : Mr. Debajyoti Basu, Sr. Adv.
                                     Mr. Aditya Chakraborty
                                     Mr. Triptimoy Talukder
                                     Mr. Dibyendu Ghosh
                                     Mr. Abir Bhattacharya
                                     Mr. Abhiraj Tarafdar
    
                                                            ..... advocates
    For the State                  : Mr. Chandi Charan De, AGP
                                     Ms. Saswati Chatterjee
    
                                                            ...... advocates
    
    For the KMC                    : Mr. Nilotpal Chatterjee
                                    Mr. Suman Basu           ...... advocates
    
    For the respondent No.11       : Mr. Pratip Mukherjee

    Mr. Purnankar Biswas
    …… advocates

    For the respondent No.12 : Mr. Abhratosh Majumder, Sr. Adv.

    SPONSORED

    Mr. Srijib Chakraborty
    Mr. Dipanjan Dutta
    Mr. Washim Aktuir Dafadder
    Mr. Soumyadeep Ghosh
    …… advocates

    Reserved on : 28.04.2026

    Judgment on : 21.05.2026

    Page 1 of 14
    2026:CHC-AS:801

    Hiranmay Bhattacharyya, J.:-

    1. The petitioner, a school, has filed this writ petition praying for issuance of a
    writ of Mandamus commanding the respondent authorities to allot/settle
    one acre land out of Dag No. 134 and for a direction upon the respondent
    authorities to conduct an enquiry/ administrative review of the entire
    process of sanction and execution of the long term lease granted in favour of
    the 12th respondent.

    2. Petitioner states that since 2016, the authorities of the School approached
    the competent authorities for allotment of one acre of land out of Dag No.
    134, J.L.No. 31 within mouza-Garden Reach for using the same as a
    playground by the girl students of the petitioner school as the said land is
    adjacent to the school. The District Inspector of Schools (SE), Kolkata
    submitted a comprehensive report dated 05.11.2020 confirming the
    petitioner’s need and recommending that the land be settled in favour of the
    school. The School Education Directorate, by a communication dated
    14.03.2024, reiterated that a proposal for settlement of one acre of the said
    land in favour of the petitioner school had been transmitted to the
    Additional Secretary, Government of West Bengal for necessary action.

    Petitioner came to learn that in the meantime, the 1st respondent has
    purportedly accorded a sanction in favour of the 12th respondent company
    for grant of lease for a period of 99 years over a large area comprising
    several plots including plot No. 134. Being aggrieved by the action of the
    respondent authorities, the petitioner has approached this Court.

    3. Mr. Majumdar, learned Senior Advocate for the 12th respondent raised an
    objection against the entertainability of the writ petition. He contended that
    the petitioner has challenged the grant of lease in favour of the 12th
    respondent in exercise of powers under Section 4B (2) of the West Bengal
    Land Reforms Act, 1955. He further contended that the West Bengal Land
    Reforms Act, 1955
    and the West Bengal Estates Acquisition Act, 1953 are
    “Specified Acts” under Section 2(r) of the West Bengal Land Reforms and

    Page 2 of 14
    2026:CHC-AS:801
    Tenancy Tribunal Act, 1997 (for short “the 1997 Act”). He submitted that the
    issues raised in this writ petition falls within the domain of the West Bengal
    Land Reforms and Tenancy Tribunal. Mr. Majumdar placed reliance upon
    the decision of the Constitution Bench in the case of L. Chandra Kumar vs.
    Union of India
    reported at (1997) 3 SCC 261 and contended that the
    Tribunal has been vested with the jurisdiction to act as the Court of first
    instance in respect of the matters falling within the domain of the Tribunals
    constituted under Articles 323A and 323B of the Constitution. Mr.
    Majumdar placed reliance upon a judgment of this Court delivered on
    20.03.2026 in WPA No. 25183 of 2025 the case of Gour Chandra Ghosh
    & Ors. vs. State of West Bengal and others
    in support of his contention
    that the Tribunal created under the 1997 Act is an effective alternative
    remedy which should not be allowed to be bypassed.

    4. Mr. Majumdar further contended that since the petitioner has challenged
    the grant of lease in favour of the 12th respondent, such a challenge has to
    be made before the Civil Court and not before the writ court. In support of
    such contention he placed reliance upon the decision of the Hon’ble
    Supreme Court in Asset Reconstruction Company (India) Limited vs. S.P.
    Velayutham and others
    reported at (2022) 8 SCC 210.

    5. Per contra, Mr. Basu, learned Senior Advocate for the petitioner placed
    reliance upon
    the guidelines relating to upgradation of schools and
    submitted that such guidelines mandate that a playground must be made
    available to the students. He also submitted that the requirement of a
    playground is mandatory as per the provisions of the Right of Children to
    Free and Compulsory Education Act, 2009
    .

    6. Mr. Basu contended that the petitioner has not challenged the grant of lease
    in favour of the 12th respondent but has sought for a review of the process of
    sanction and execution of the long term lease.

    7. Mr. Basu contended that the petitioner has neither challenged any order
    passed by an Authority under the specified Acts nor has alleged inaction or

    Page 3 of 14
    2026:CHC-AS:801
    culpable negligence on the part of the authorities under a specified Act. He,
    thus, contended that the dispute raised in this writ petition does not fall
    within the jurisdiction of the Tribunal as provided under Section 6 the 1997
    Act.

    8. Mr. Basu further contended that even assuming that the 1997 Act provides
    a remedy, the High Court can still exercise jurisdiction inspite of availability
    of alternative remedy and in support of such contention he placed reliance
    upon
    the decisions of the Hon’ble Supreme Court in the case of Whirlpool
    Corporation vs. Registrar of Trade Marks, Mumbai & Ors.
    reported at
    (1998) 8 SCC 1 and Godrej Sara Lee Ltd. vs. Excise and Taxation
    Officer
    cum Assessing Authority and others reported at 2023 SCC
    Online SC 70.

    9. Heard the learned advocates for the parties only on the issue of
    maintainability of this writ petition and perused the materials placed.

    10. The Hon’ble Supreme Court in Whirlpool Corporation (supra), reiterated
    the proposition of law that alternative remedy shall not operate as a bar in
    at least three contingencies, namely, where the writ petition has been filed
    for enforcement of any of the Fundamental Rights or where there has been a
    violation of the principles of natural justice or where the order or
    proceedings are wholly without jurisdiction or the vires of an Act is
    challenged.

    11. The Hon’ble Supreme Court held thus-

    “14. The power to issue prerogative writs under Article 226 of the
    Constitution is plenary in nature and is not limited by any other
    provision of the Constitution. This power can be exercised by the High
    Court not only for issuing writs in the nature of habeas corpus,
    mandamus, prohibition, quo warranto and certiorari for the enforcement
    of any of the Fundamental Rights contained in Part III of the
    Constitution but also for “any other purpose”.

    15. Under Article 226 of the Constitution, the High Court, having regard
    to the facts of the case, has a discretion to entertain or not to entertain a
    Page 4 of 14
    2026:CHC-AS:801
    writ petition. But the High Court has imposed upon itself certain
    restrictions one of which is that if an effective and efficacious remedy is
    available, the High Court would not normally exercise its jurisdiction.
    But the alternative remedy has been consistently held by this Court not
    to operate as a bar in at least three contingencies, namely, where the
    writ petition has been filed for the enforcement of any of the
    Fundamental Rights or where there has been a violation of the principle
    of natural justice or where the order or proceedings are wholly without
    jurisdiction or the vires of an Act is challenged. There is a plethora of
    case-law on this point but to cut down this circle of forensic whirlpool,
    we would rely on some old decisions of the evolutionary era of the
    constitutional law as they still hold the field.”

    12. The power of the High Court under Article 226 of the Constitution is plenary
    in nature and considering the facts of the case, the High Court has the
    discretion either to entertain or not entertain a writ petition, if an alternative
    efficacious remedy is available.

    13. It is now judicially settled that when a statutory forum is created by law for
    redressal of grievances, the High Court may not entertain a writ petition
    ignoring the statutory dispensation.

    14. In Thansingh Nathmal vs. Suprintendent of Taxes reported at AIR 1964
    (SC) 1419, the Constitution Bench of the Hon’ble Supreme Court reiterated
    the rule of self-imposed restraint that the High Court will not entertain a
    writ petition if an effective remedy is available to an aggrieved person.

    15. The Hon’ble Supreme Court held thus-

    “7. …Ordinarily the Court will not entertain a petition for a writ under
    Article 226, where the petitioner has an alternative remedy, which
    without being unduly onerous, provides an equally efficacious remedy.
    Again the High Court does not generally enter upon a determination of
    questions which demand an elaborate examination of evidence to
    establish the right to enforce which the writ is claimed. The High Court
    does not therefore act as a court of appeal against the decision of a
    court or tribunal, to correct errors of fact, and does not by assuming
    jurisdiction under Article 226 trench upon an alternative remedy
    Page 5 of 14
    2026:CHC-AS:801
    provided by statute for obtaining relief. Where it is open to the aggrieved
    petitioner to move another tribunal, or even itself in another jurisdiction
    for obtaining redress in the manner provided by a statute, the High
    Court normally will not permit by entertaining a petition under Article
    226
    of the Constitution the machinery created under the statute to be
    bypassed, and will leave the party applying to it to seek resort to the
    machinery so set up.” (emphasis supplied)

    16. The Hon’ble Supreme Court in PHR Invent Educational Society Vs. UCO
    Bank and Ors.
    reported at (2024) 6 SCC 579 after noticing that despite its
    repeated pronouncements with regard to the High Courts ignoring the
    availability of statutory remedies under the RDBFI and SARFAESI Acts and
    exercising jurisdiction under Article 226 of the Constitution of India, held
    that the High Courts will not entertain a petition under Article 226 of the
    Constitution of India if an effective remedy is available to the aggrieved
    person or the statute under which the action complained of has been taken
    itself contains a mechanism for redressal of grievance.

    “37. It could thus clearly be seen that the Court has carved out certain
    exceptions when a petition under Article 226 of the Constitution could
    be entertained in spite of availability of an alternative remedy. Some of
    them are thus:

    (i) where the statutory authority has not acted in accordance with
    the provisions of the enactment in question;

    (ii) it has acted in defiance of the fundamental principles of judicial
    procedure;

    (iii) it has resorted to invoke the provisions which are repealed; and

    (iv) when an order has been passed in total violation of the principles
    of natural justice.

    38. It has however been clarified that the High Court will not entertain a
    petition under Article 226 of the Constitution if an effective alternative
    remedy is available to the aggrieved person or the statute under which
    the action complained of has been taken itself contains a mechanism for
    redressal of grievance.”

    (emphasis supplied)

    Page 6 of 14
    2026:CHC-AS:801

    17. From the aforesaid discussion, it follows that if the alternative remedy
    available to an aggrieved person is an effective one, a writ petition may not
    be entertained ignoring the statutory dispensation. In other words, whether
    the alternative remedy is an effective one or not would be one of the guiding
    as well as relevant factors in deciding the manner in which the High Court
    should exercise its discretion.

    18. The Hon’ble Supreme Court in L. Chandra Kumar (supra) held that the
    power of judicial review over legislative action vested in the High Courts
    under Article 226 and before the Supreme Court under Article 32 of the
    Constitution is an integral and essential feature of the Constitution,
    constituting part of its basic structure.
    Ordinarily, therefore, the power of
    the High Courts and the Supreme Court to test the Constitutional validity of
    legislations can never be ousted or excluded (see para 78 of L.Chandra
    Kumar
    ‘s case).

    19. It was further held that the power vested by the High Courts to exercise
    judicial superintendence over the decisions of all Courts and tribunals
    within their respective jurisdictions also forms part of the basic structure of
    the Constitution. (see para 79 of L.Chandra Kumar‘s case).

    20. The Hon’ble Supreme Court held that so long as the jurisdiction of the High
    Courts under Articles 226/227 and that of the Supreme Court under Article
    32
    is retained, there is no reason why the power to test the validity of
    legislations against the provisions of the Constitution cannot be conferred
    upon Administrative Tribunals created under the 1985 Act or upon
    Tribunals created under Article 323B of the Constitution. (see para 81 of
    L.Chandra Kumar‘s case).

    21. The contention that the Tribunals should not be allowed to adjudicate upon
    matters where the vires of a legislation is questioned and whether they
    should restrict themselves to handling matters where constitutional issues
    are not raised stood rejected in L. Chandra Kumar (supra). The Hon’ble
    Supreme Court observed that to hold that the Tribunals have no power to

    Page 7 of 14
    2026:CHC-AS:801
    handle matters involving constitutional issues would not serve the purpose
    for which it was constituted. On the other hand, to hold that all such
    decisions will be subject to the jurisdiction of the Division bench of the High
    Court within whose territorial jurisdiction the Tribunal concerned falls, will
    serve two purposes. While saving the power of judicial review of legislative
    action vested in the High Courts under Articles 226/227 of the Constitution,
    it will ensure that frivolous claims are filtered out through the process of
    adjudication in the Tribunal. The High Court will also have the benefit of a
    reasoned decision on merits which will be of use to it in finally deciding the
    matters. (See paragraph 90 of L.Chandra Kumar‘s case)

    22. The Hon’ble Supreme Court held that the Tribunal cannot act as a
    substitute for the High Courts and the Supreme Court and their function is
    only supplementary and all such decisions of the Tribunals will be subject
    to scrutiny before a Division Bench of the respective High Courts. In
    paragraph 99 of the said reports, it was held thus-

    “99. In view of the reasoning adopted by us, we hold that clause 2(d) of
    Article 323-A and clause 3(d) of Article 323-B, to the extent they exclude
    the jurisdiction of the High Courts and the Supreme Court under Articles
    226/227 and 32 of the Constitution, are unconstitutional. Section 28 of
    the Act and the “exclusion of jurisdiction” clauses in all other
    legislations enacted under the aegis of Articles 323-A and 323-B would,
    to the same extent, be unconstitutional. The jurisdiction conferred upon
    the High Courts under Articles 226/227 and upon the Supreme Court
    under Article 32 of the Constitution is a part of the inviolable basic
    structure of our Constitution. While this jurisdiction cannot be ousted,
    other courts and Tribunals may perform a supplemental role in
    discharging the powers conferred by Articles 226/227 and 32 of the
    Constitution. The Tribunals created under Article 323-A and Article 323-
    B
    of the Constitution are possessed of the competence to test the
    constitutional validity of statutory provisions and rules. All decisions of
    these Tribunals will, however, be subject to scrutiny before a Division
    Bench of the High Court within whose jurisdiction the Tribunal
    concerned falls. The Tribunals will, nevertheless, continue to act like
    courts of first instance in respect of the areas of law for which they
    have been constituted. It will not, therefore, be open for litigants to
    directly approach the High Courts even in cases where they question
    the vires of statutory legislations (except where the legislation which
    Page 8 of 14
    2026:CHC-AS:801
    creates the particular Tribunal is challenged) by overlooking the
    jurisdiction of the Tribunal concerned. Section 5(6) of the Act is valid
    and constitutional and is to be interpreted in the manner we have
    indicated.” (emphasis supplied)

    23. Section 6 of the 1997 Act deals with the jurisdiction, power and authority of
    the Tribunal. Section 6 states that the Tribunal shall with effect from such
    date as may be appointed by the State Government by notification in that
    behalf, exercise jurisdiction, power, and authority in relation to any order
    made by an authority under a specified Act; an application complaining of in
    action or culpable negligence of an authority under a specified Act; an
    appeal against an order of the Mines Tribunal appointed under Section 36 of
    the West Bengal State Acquisition Act 1953; applications relating to matters
    under any provision of a specified Act or matters relating to any
    constitutional validity of any Act under the provisions of a specified Act; and
    adjudication of matter, proceedings, cases and appeals with stood
    transferred from the High Court and other authorities to the Tribunals in
    accordance with the provisions of this Act.

    24. Section 7 of the 1997 Act states that the Tribunal shall, with effect from the
    date appointed by the State Government under Section 6 exercise all the
    jurisdiction, power and authority exercisable immediately before that date
    by any court including the High Court, except the writ jurisdiction by a
    Division Bench of the High Court but excluding the Supreme Court for
    adjudication or trial of disputes and applications relating to land reforms
    and matters connected therewith or incidentally thereto and other matters
    arising out of any provisions of a specified Act.

    25. Section 8 deals with the exclusion of jurisdiction of Courts. It states that on
    and from the date from which the jurisdiction, power and authority become
    exercisable under that Act by the tribunal, the High Court except where that
    Court exercises writ jurisdiction under Articles 226 and 227 of the
    Constitution by a Division Bench or any Civil Court except the Supreme
    Page 9 of 14
    2026:CHC-AS:801
    Court shall not entertain any proceeding or application or exercise any
    jurisdiction, power or authority in relation to adjudication or trial of
    disputes or applications relating to land reforms or any matter connected
    therewith or incidental thereto or any other matter under any provision of a
    specified Act.

    26. Upon a conjoint reading of Sections 6, 7 and 8 of the 1997 Act, this Court
    finds that the jurisdiction, power and authority which used to be exercised
    by any Court including the High Court except the writ jurisdiction under
    Articles 226 and 227 of the Constitution exercised by the Division Bench of
    the High Court prior to the date appointed by the State Government under
    Section 6 of the 1997 Act in respect of matters relating to land reforms and
    other matters arising out of any provisions of a specified Act have been
    vested upon the Tribunal.

    27. It, therefore, follows that the adjudication that used to be made by this
    Court under Article 226/227 as a Court of first instance in respect of the
    matters specifically provided for in Section 6 has been taken away from the
    jurisdiction of the High Court and entrusted to the Tribunal set up under
    the 1997 Act.

    28. It is now well settled that the Tribunals will act as a Court of first instance
    and shall perform a supplementary role in discharging the powers conferred
    under Articles 226/227 and it will not be open to the litigants to directly
    approach the High Court bypassing the jurisdiction of the Tribunal.

    29. From the aforesaid discussion it follows that the jurisdiction of the single
    bench of the High Court under Article 226 and 227 of the Constitution of
    India as a Court of first instance has been expressly excluded by virtue of
    Section 8 of the 1997 Act in respect of matters falling within the jurisdiction,
    power and authority of the WBLRTT but the jurisdiction of the Division
    Bench of the High Court under Articles 226 and 227 of the Constitution of
    India has been retained.

    Page 10 of 14

    2026:CHC-AS:801

    30. This Court in Gour Chandra Ghosh (supra) after noting various decisions
    of the Hon’ble Supreme Court as well as this Hon’ble Court as well as the
    provisions of the 1997 Act held that the machinery created under the 1997
    Act is an effective alternative remedy.

    31. Turning back to the facts of the case in hand, this Court finds that the
    petitioner has prayed for a direction upon the respondent authorities to allot
    one acre of land out of plot no. 134. An indenture of Lease was executed on
    03.12.2024 under Section 4B(2) of the West Bengal Land Reforms Act, 1955
    in favour of the 12th respondent in respect of several plots of land including
    plot no. 134.

    32. The relief sought for by the petitioner in this writ petition, if granted, would
    have a direct bearing on the lease deed executed in favour of the 12th
    respondent in exercise of powers under Section 4B(2) of the 1955 Act.

    33. Mr. Basu would contend that since the Standing Committee of the Cabinet
    on Industries, Infrastructure and Enterprises granted approval as indicated
    in the Memo dated 29.07.2021, the matter in issue does not fall within the
    domain of the Tribunal constituted under the 1997 Act.

    34. This Court is not inclined to accept the aforesaid submission of Mr. Basu for
    the reasons as stated hereinafter.

    35. The Memo dated 29.07.2021 records that His Excellency the Governor of the
    State of West Bengal was pleased to accord sanction to the proposal for Long
    Term Settlement of land as specifically mentioned in the schedule. The
    initiation of the process of settlement of land was by way of the proposal
    seeking sanction under Section 4B(2) of the West Bengal Land Reforms Act,
    1955.

    36. The Indenture of Lease dated 03.12.2024 between the Governor of the State
    of West Bengal and the 12th respondent was signed by the Additional
    District Magistrate (LR) & District Land and Land Reforms Officer, 24
    Parganas (South) who is an authority under the 1955 Act.

    Page 11 of 14

    2026:CHC-AS:801

    37. Petitioner sought for an allotment of one acre of land in respect of Plot No.

    134. The said Plot no. 134 forms the subject matter of the aforesaid
    Indenture of Lease.

    38. Petitioner seeks a direction upon the respondent authorities to review the
    entire process of sanction and execution of the long term lease.

    39. Though the petitioner has not prayed for cancellation of the lease deed, but
    has prayed for review of the decision making process in connection with the
    grant of sanction and execution of the long term lease. Thus, the petitioner
    has questioned the entire decision making process in respect of a matter
    under a specified Act. The prayer for allotment of one acre of land under Dag
    No. 134 would undoubtedly depend upon the fate of the enquiry into the
    aforesaid decision making process.

    40. Mere issuance of the Memo dated 29.07.2021 with the concurrence of the
    Standing Committee of the Cabinet on Industries etc. would not take the
    matter beyond the jurisdiction of the Tribunal.

    41. Issuance of various letters by the School Education Department are only
    recommendations for allotment of land. Such authorities are not competent
    authorities for settlement of land in favour of the petitioner school. Thus,
    such letters do not have any bearing on the decision as to the
    entertainability of this writ petition wherein the principal issue relates to
    settlement of land.

    42. To the mind of this Court, the dispute raised by the petitioner relates to
    matters under the provision of the West Bengal Land Reforms Act, 1955
    which is a “Specified Act” under Section 2(r)(ii) of the 1997 Act. The said
    dispute is squarely covered within the first limb of Section 6(d) of the 1997
    Act.

    43. In Godrej Sara Lee (supra), returns under the VAT Act were filed declaring
    the goods to fall under a particular Entry and the Assessing Officer accepted
    the classification of goods and the rate of tax as stated by the appellant

    Page 12 of 14
    2026:CHC-AS:801
    therein. Subsequently the revisional authority sought to revise the said
    assessment. The jurisdiction of the revisional authority was questioned.

    44. In Godrej Sara Lee (supra), the Hon’ble Supreme Court placed reliance on
    two earlier decisions wherein it was held that whether a particular item falls
    within an entry in a sales tax statute raises a pure question of law and if
    investigation into facts is unnecessary, the High Court could entertain a writ
    petition in its discretion even though alternative remedy was not availed of.

    45. After noting the provisions of Section 34 of the VAT Act the Hon’ble Supreme
    Court observed that the first proviso imposed a restriction on exercise of suo
    motu power, if an issue had been settled inter alia by an appellate authority.
    Taking note of the admitted factual position that the decision of the Tribunal
    had attained finality, the Hon’ble Supreme Court observed that once the
    issue stands finally concluded, the decision binds the State, a fortiori, the
    revisional authority. The Hon’ble Supreme Court after observing that the
    issue raised therein being a pure question of law, held that the writ petition
    ought not to have been thrown out at the threshold.

    46. The said decision being distinguishable on facts cannot come to the aid of
    the petitioner.

    47. In Asset Reconstruction Company (supra) the Hon’ble Supreme Court
    held that if a party questions the very execution of a document, his remedy
    will only be to go to the Civil Court. The observations made by the Hon’ble
    Supreme Court that examining whether the registering authority did
    something in the manner required by law or otherwise, it falls within the
    jurisdiction of the High Court under Article 226 of the Constitution cannot
    come to the aid of the petitioner as it is well settled that the Tribunal shall
    act as the Court of first instance in respect of matters falling within the
    domain of the Tribunal. This Court has already observed that the dispute
    involved in this writ petition falls within the domain of the Tribunal.

    48. For all the reasons as aforesaid the writ petition stands dismissed as not
    entertained and the petitioners are left free to approach the appropriate
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    forum in accordance with law. It is, however, made clear that this Court has
    not gone into the merits of the claims and counter claims of the respective
    parties and all the observations made hereinbefore are only for the purpose
    of supporting the ultimate conclusion and the same shall not prejudice the
    parties in future proceedings. There shall be, however, no order as to costs.

    49. Urgent photostat certified copies, if applied for, be supplied to the parties
    upon compliance of all formalities.

    (HIRANMAY BHATTACHARYYA, J.)

    Page 14 of 14



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