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<h1>High Court waives pre-deposit, directs quick appeal disposal.</h1> The High Court set aside the order directing the petitioner to pre-deposit a penalty, citing the substantial pre-deposit made by the original assessee. ... Waiver of pre-deposit - the learned counsel appearing on behalf of the respondents had submitted that the petitioner has been directed to pay the penalty, as he had abetted in the irregularities committed by the original assessee - Held that: the original assessee, namely, Visaka Industries Limited, had already paid nearly four and half crores, as pre-deposit for the hearing of the appeal filed by the said assessee - Decided in favor of the assessee Issues: Challenge to order directing pre-deposit of penalty, Abetment in irregularities, Waiver of pre-deposit, Disposal of appealsChallenge to order directing pre-deposit of penalty:The petitioner filed a writ petition challenging the order directing them to pre-deposit a sum of Rs.4 lakhs towards penalty within six weeks. The counsel for respondents argued that the petitioner abetted in irregularities committed by the original assessee. It was highlighted that the original assessee had already made a substantial pre-deposit for the appeal. The counsel requested to waive the pre-deposit for the petitioner. The High Court set aside the pre-deposit order and directed the first respondent to dispose of the appeals filed by the original assessee and the petitioner within eight weeks from the date of the order.Abetment in irregularities:The counsel for respondents contended that the petitioner was directed to pay the penalty due to abetting in irregularities committed by the original assessee, Visaka Industries Limited. It was mentioned that Visaka Industries Limited had already paid a significant amount as pre-deposit for their appeal. The counsel requested the waiver of the pre-deposit for the petitioner based on this argument.Waiver of pre-deposit:The counsel for respondents urged that the pre-deposit directed for the petitioner should be waived considering the substantial pre-deposit made by the original assessee, Visaka Industries Limited. It was argued that since the original assessee had paid a considerable sum, the petitioner should not be burdened with additional pre-deposit. The High Court, after considering the submissions, decided to set aside the pre-deposit order for the petitioner.Disposal of appeals:The High Court directed the first respondent to dispose of the appeals filed by both Visaka Industries Limited and the petitioner in E/423 and 422/2009 on merits and in accordance with the law within eight weeks from the date of receipt of the order. This direction was given after setting aside the pre-deposit order for the petitioner and considering the arguments presented by the counsel for respondents during the hearing. The writ petition was allowed accordingly, with no costs imposed.
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