Honble BALIA, J.–We have heard the learned counsel for the appellant.

(2). These three Special Appeals are filed by the same person challenging the show cause notice issued to him for cancelling the eligibility certificate and levying tax for three separate assessment years on the alleged concealment of turnover of sales.

(3). The petitioner filed originally three writ petitions challenging the show cause notices only after filing reply thereto. During the pendency of the writ petitions, orders were made by the assessing authority cancelling the eligibility certificate for availing incentive sales tax under the Incentive Scheme 1987 and levying tax and penalty. Those orders are appealable orders. The learned single Judge has dismissed all the three petitions on the ground of availability of alternative remedy for challenging the assessment orders made by the assessing authority.

(4). The learned counsel challenges the order passed by the learned Single Judge, inter alia on the ground that once writ petitions were admitted and were pending for a long period, the same ought not have been dismissed on the ground of availability of alternative remedy alone.

(5). We are of the opinion that

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