Before the Court the counsel for the assessee submitted that the assessee would approach the appellate authority, but the adjudication be untrammelled to so efface the declaration made by the learned single judge. Court held that appellate powers are not a weapon to obliterate a perfectly legal and reasonable construction given to the provisions in a statute on a writ petition. Having opted to challenge an order on the ground that a proceeding is totally without jurisdiction, when it is answered against the assessee, he cannot seek the luxury of a fresh consideration on the very same aspect by the subordinate authority. That would be waste of judicial time and an abuse of process.