1 16.09.2026 Item No.13 Court No. 30 skg WPA 15297 of 2026 M/s. BDG Polysteel Ltd. Vs. State of West Bengal & Anr. Mr. Victor Chatterjee, Adv. Ms. Shreya Bhattacharyya, Adv. Ms. Pramitava Nath, Adv. … for the petitioner Ms. Susmita Paul, Adv. Ms. Paramita Mondal, Adv. …for the State 1. An additional written note has been filed by the State, wherein State has submitted that the fact of physical enquiry is recorded in the note sheet of the respondent authorities. The said fact is countered by the petitioner on the ground that though it is recorded in the note sheet, no report as to the physical inspection has been placed before the authority and the petitioner is also not aware of the same. 2. Learned Counsel for the State has further stated that the petitioner herein without availing of the statutory remedy of preferring an appeal under Rule 14 of BOCW Welfare Cess Rules, 1998 has approached this Court, in spite of the fact that, in the impugned order dated 06.04.2026 in the last paragraph, it has been categorically noted that the petitioner was at liberty to prefer an appeal if aggrieved by an order. 2 3. Learned Counsel for the petitioner submits that he has approached this Court as principle of natural justice has been violated, which this court finds is a vague submission, as this court finds that the findings in the impugned order are subject matter of a statutory appeal, as the said impugned order contains mixed questions of facts and law. 4. Though this court finds that the appeal period has expired, as the petitioner was pursuing his relief before another forum, this court, in the interest of justice, grants liberty to the petitioner to prefer an appeal under Rule 14 of the BOCW Welfare Cess Rule, 1998 within 60 days from the date of this order. Delay is hereby condoned as per limitation act, wherein such delay can be condoned, when a litigant pursues his relief before a different forum, without approaching the appropriate forum. 5. WPA 15297 of 2026 stands disposed of. (Shampa Dutt (Paul), J.)