Court No. - 3
Case :- WRIT TAX No. - 552 of 2021 Petitioner :- Umesh Chandra Gupta Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ram Raj Pandey Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Namit Srivastava, Advocate holding brief of Sri Ram Raj Pandey, learned counsel for the petitioner and Sri B.P. Singh Kachhawaha, learned counsel for the respondents.
Challenge raised in the present petition is to the order dated 19.03.2021 passed by respondent no.3 in Case No. 159 of 2020 (computerized case No.202011080000159).
At the outset, learned Standing Counsel has raised preliminary objection that the said order is clearly appealable under Section 72(7) of U.P. Excise Act, 1910.
Objection raised is well founded.
The writ petition is dismissed on the ground of alternative remedy.
It is provided that in case the petitioner files an appeal before the competent authority within a period of two weeks from today, the said appeal may be heard and decided on its own merit, as expeditiously as possible, without allowing any undue or long adjournment, subject to the petitioner cooperating in the proceeding.
Order Date :- 12.8.2021 A.Kr.