Court No. - 3
Case :- WRIT TAX No. - 290 of 2021 Petitioner :- Brijesh Kumar Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Chandra Pal Singh,Pankaj Kumar Gupta Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Pankaj Kumar Gupta, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Standing counsel for the State-respondents.
2. Undisputedly, against the order dated 20.02.2021, the petitioner has statutory remedy of appeal under Section 72(7) of U.P. Excise Act, 1910.
3. In view of such objection raised by Sri Kachhawah, learned Standing Counsel, the present petition is dismissed, leaving it open to the petitioner to avail his statutory remedy.
4. In view of rule on limitation being generally relaxed in the prevailing circumstance, it is provided that in case, the petitioner files such appeal within a period of two weeks from today alongwith a copy of this order, the same may be dealt with on its own merit without raising any objection as to limitation.
Order Date :- 27.7.2021 Abhilash