Court grants industrial development corporation permission to appeal assessment order despite financial constraints. Liberty to seek deposit waiver. Protects from coercive action pending appeal.

The court allowed the petitioner, an industrial development corporation, to file a statutory appeal against the assessment order despite financial constraints. The petitioner was granted liberty to seek waiver or reduction in the deposit for the appeal. The court protected the petitioner from coercive action until the appeal is filed, emphasizing adherence to statutory procedures and the right to be heard. The Special Leave Petition was disposed of, including any pending applications, with an emphasis on considering the petitioner's circumstances in any waiver or reduction requests.

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Issues involved:
The judgment involves the right of the petitioner to avail statutory remedy of appeal against the order of assessment, financial constraints faced by the petitioner, and the possibility of seeking waiver or reduction in the deposit to be made for the statutory appeal.

Statutory Remedy of Appeal:
The impugned order mentioned that the petitioner could avail the statutory remedy of appeal against the order of assessment. The court declined to interfere in the matter but allowed the petitioner to make certain observations due to financial constraints faced by the petitioner. The petitioner was granted liberty to file a statutory appellate remedy within four weeks, with the possibility of seeking waiver or reduction in the deposit to be made. The court emphasized that any application for waiver or reduction would be considered in accordance with the law.

Financial Constraints and Protection:
The court acknowledged the financial constraints of the petitioner, an industrial development corporation, and allowed certain observations to protect the petitioner until the matter is disposed of by the appellate authority. The petitioner was given liberty to make a representation to the competent authority to refrain from taking any coercive action until the statutory appeal is filed. The court stated that any such representation would be considered based on the unique circumstances of the case.

Disposition of the Special Leave Petition:
The Special Leave Petition was disposed of accordingly, with pending applications, if any, also being disposed of. The judgment emphasized the importance of following statutory procedures and ensuring that the petitioner has the opportunity to be heard before assessment orders are passed.

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