260 A.D. 153 | N.Y. App. Div. | 1940
Pursuant to the application of petitioner-appellant, a hearing before the comptroller was granted to review a
Upon the hearing before the deputy comptroller demand was made that the comptroller be directed to produce upon the next hearing the records of his office showing the assessments which had been made against local competitors of the petitioner, and the manner in which said taxes were calculated. This demand was refused and this proceeding was commenced to compel compliance therewith.
This court, in the absence of some express statutory authority, and none is shown here, has no jurisdiction to issue subpoenas for the appearances of witnesses and the production of records during the pendency of an administrative hearing. This application was not made in connection with any suit or action pending in this or any other court. It is sought to be upheld as an extension of the proceedings authorized by article 78 of the Civil Practice Act. But by section 1285 of the Civil Practice Act, such relief does not lie “ where it does not finally determine the rights of the parties with respect to the matter to be reviewed.” In People ex rel. Pennsylvania Gas Co. v. Public Service Commission (181 App. Div. 147) the court in refusing relief in that case said:.“ It is merely a ruling made during the course of a hearing before the Commission. As well might the relator seek to review a ruling of the Commission in respect to evidence offered during the hearing.” (See, also, Matter of Liebman v. Van Denburg, 168 Misc. 155, and Matter of Wallach’s, Inc., v. Boland, 253 App. Div. 371; affd., 277 N. Y. 345.)
The order appealed from should be affirmed, with twenty dollars costs and disbursements.
Martin, P. J., O’Malley, Cohn and Callahan, JJ., concur.
Order unanimously affirmed, with twenty dollars costs and disbursements.