Extension of time for tax appeal pre-deposit allowed, with merits to be decided without limitation objections

The article addresses extension of time to file a statutory tax appeal and make the required 10% pre-deposit. The appellant sought only enlargement of the period fixed by an earlier order, without any adjudication on the tax demand itself. The Court accepted the limited request, extended the time for filing the appeal and depositing the amount, and directed the appellate authority to hear the appeal on merits without taking limitation objections against it. The legal point is confined to procedural compliance for maintaining the appeal, not to the underlying tax liability.

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Issues: Whether the time granted to file the statutory appeal along with the required pre-deposit should be extended.

Analysis: The appeal did not raise any adjudication on the merits of the tax demand. The appellant confined the prayer to extension of the period granted by the earlier order for preferring the appeal and making the 10% pre-deposit. The Court accepted this limited request and extended the time fixed for filing the appeal and depositing the amount, while directing the appellate authority to decide the appeal on merits and without raising limitation objections.

Conclusion: The request for extension of time and pre-deposit was allowed in favour of the appellant.

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