Further opportunity to cure tax appeal defects granted, allowing merits hearing despite pre-deposit non-compliance and delay.

A further opportunity was granted to the petitioner to appear before the appellate authority, cure defects in the commercial tax appeal and pursue the matter on merits despite earlier non-compliance with the pre-deposit requirement and delay. The Court considered the petitioner's explanation that the unit was closed, the company was under BIFR, and the persons managing affairs were elsewhere, and allowed the appeal to proceed in the interests of justice. This relief was made subject to payment of costs and cooperation for expeditious disposal, with the appellate authority directed to consider the appeal in accordance with law.

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Issues: Whether the petitioner should be afforded a further opportunity to cure the defects in the tax appeal and pursue the appeal on merits despite the initial non-compliance and delay.

Analysis: The writ petition arose from rejection-threatening action in the pending commercial tax appeal for want of compliance with the statutory pre-deposit requirement and delay. The petitioner sought an opportunity to rectify the defaults, explaining that the unit was closed, the company was under BIFR, and the persons managing affairs were located elsewhere. In the interests of justice, and with a view to enabling adjudication of the appeal on merits, the Court considered it appropriate to permit one more appearance before the appellate authority, while imposing costs and requiring cooperation for expeditious disposal.

Conclusion: The petitioner was granted a further opportunity to appear before the appellate authority, cure the defects and have the appeal considered in accordance with law, subject to payment of costs.

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