1. A.K. Ganguly, C.J. Both these appeals arise out of a common judgment and order dated 04.07.2008 passed in two writ petitions viz., W.P.Nos.13184 and 13185 of 2008, whereby the learned Judge of the writ Court dismissed both the writ petitions, inter alia, on the ground that in a tax matter where alternative remedy is provided a writ petition should not be entertained since the writ petitions have been filed challenging an order of assessment. The learned Judge also held that disputed facts could not be gone into in a writ petition. These are the two broad grounds on which the writ petitions were dismissed. However, in the penultimate paragraph viz., paragraph – 13 of the common judgment, the learned Judge held “I am dismissing the writ petitions solely on the ground of availability of alternate remedy, merits of the cases canvassed by the learned counsel for the petitioner company and by the learned Additional Government Pleader are not considered and decided in this order, in any manner”.

2. Certain relevant facts may be noted hereunder:

The writ petitioner, who is the appellant herein, claims to be a private limited company and is doing heavy civil contract works li