Heard Mr. Abhinav N. Trivedi learned counsel for the petitioner and Mr. Shivji Shukla learned Advocate put in appearance on behalf of opposite parties.
Being aggrieved with the order dated 29 April, 2010 passed by the Cess Appellate Committee filed the present writ petition by means of order impugned the appeal preferred by the petitioner has dismissed.
Upon perusal of the record it appears that the petitioner filed an appeal against the assessment orders dated 13 March, 2006 and 16 November, 2007 i.e. delay of 2 years 7 months 18 days and 11 months 15 days respectively.
Since there is no provision for condonation of delay to file the appeal under the act. The appellate committee has not been pleaded to condone the same and has dismissed the appeal time barred. Learned counsel for the petitioner Mr. Trivedi submits that the orders of assessment was served upon the petitioner on 15th October, 2008 under the Right to Information Act, but according to the opposite parties the assessment orders were communicated to the petitioner through registered post dated 16 March, 2006 and 19 November, 2007 and after expiry of period of notice the same has been deemed as served whereas those registered letters were never served to the petitioner and was only served upon the petitioner on 15 October, 2008 under the direction of the appellate authority under the Right to Information Act. He further submits that immediately thereafter he preferred appeal on 12 November, 2008 i.e. within 30 days accordingly he submits that the appeal is within time. I am informed that out of the assessment amount which is rupees 10 lacs the petitioner has already paid Rs.2 lacs 25 thousand and still he is ready to pay rupees 2 lacs 25 thousand more as he submits that the order of assessment deserves to be adjudicated upon the merit. Upon perusal of the order passed by the appellate authority under the Right to Information Act. I find that under the direction of the appellate authority, the orders of assessment was served upon the petitioners on 15 October, 2008 thereafter, the petitioner preferred an appeal on 12 November, 2008 which is within time.
Keeping in view, the aforesaid facts and circumstances of the case coupled with the fact that the petitioner is ready to deposit rupees 2 lacs 25 thousand more, I am of the view that assessment orders deserves to be adjudicated on merit, therefore, I hereby quash the order impugned dated 29 April, 2010 passed by the Cess Appellate Committee and condone the delay in filing the appeal with a direction to the Cess Appellate Committee to decide the same on merit after providing opportunity of hearing to the parties concerned expeditiously.
The petition is directed to deposit the aforesaid amount of rupees 2 lacs 25 thousand thousand within a week failing which the benefit of order shall not be available to him.
In the aforesaid term, writ petition is disposed of finally.
Order Date :- 15.6.2010/Ravi