~~~~~~~~~~~ Grievance is against Ext.P5 notice issued under RR Act without any regard to the pendency of the statutory appeal preferred by the petitioner against Ext.P1 assessment order. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader appearing for the respondents.
3. The assessment came to be finalised as per Ext.P1 against which the petitioner has approached the 2nd respondent by way of Ext.P2 appeal along with Ext.P3 petition for stay and Ext.P4 petition for condoning the delay in filing the same.
4. The learned Government Pleader points out that, despite the issuance of pre-assessment notice, no objection was raised by the petitioner and the opportunity of hearing given to him was not made use of, thus leading to finalisation of the proceedings as per Ext.P1. It is also pointed out that there is inordinate delay to an extent of '253 days' in preferring the appeal, which is sought to be condoned as per Ext.P4 W.P.(C) No.29732/2014 2 application.
After hearing both sides, the Writ Petition is disposed of, directing the 2nd respondent to consider and pass appropriate orders on Ext.P4 application to condone the delay in filing the appeal, which shall be done, at the earliest, at any rate, within six weeks from the date of receipt of a copy of this judgment. If the delay is condoned, the appeal shall be finalised by passing appropriate orders, in accordance with law, as expeditiously as possible. Coercive proceedings shall be kept in abeyance for the time being, subject to satisfaction of 30% of the disputed liability within 'two weeks'. The petitioner shall produce a copy of this judgment along with a copy of the Writ Petition before the concerned respondent for further steps.
Sd/- P.R.RAMACHANDRAMENON, JUDGE.
ps/11/11/2014