Appeal Dismissed for Late Filing; Claim of Natural Justice Violation Rejected; Two Weeks Granted for Statutory Appeal.

The Writ Appeal was dismissed by the HC due to the appellant's failure to file a timely statutory appeal against the assessment order dated 28.05.2019. The appellant's claim of a violation of natural justice was rejected, as evidence showed notice for a personal hearing was served. The HC upheld the writ Court's decision, allowing the appellant two weeks to file a statutory appeal without reference to limitation. If no appeal is filed within this period, the Revenue may proceed according to law. No costs were awarded, and the connected miscellaneous petition was closed. The original writ Court order was returned to the appellant's counsel.

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Issues:
1. Appeal against writ Court order dated 17.10.2022.
2. Failure to file appeal against assessment order dated 28.05.2019.
3. Allegation of violation of principles of natural justice.
4. Delay in filing the intra Court appeal.

Analysis:
1. The appeal was directed against the order passed by the writ Court dated 17.10.2022 in W.P.No.5016 of 2020. The appellant had filed a writ petition instead of appealing against the assessment order dated 28.05.2019. The writ Court allowed the petitioner to move the Appellate Authority within four weeks from the order date by way of statutory appeal, without reference to limitation but ensuring compliance with other statutory conditions, including pre-deposit.

2. The appellant contended violation of principles of natural justice as no personal hearing was given. The Court ordered the respondent to produce records to ascertain if notices for personal hearing were served. It was found that the appellant had received the notice of personal hearing dated 11.02.2019 and had sent a reply on 19.02.2019. The Court concluded that the writ petition cannot be entertained on the ground of lack of personal hearing opportunity.

3. Despite arguments on the merits of the case, the Court was not impressed as the writ Court had allowed the statutory appeal within four weeks without reference to limitation. The delay in filing the intra Court appeal was noted, and the Court declined to entertain the appeal, upholding the writ Court's order. The appellant was given two weeks to file a statutory appeal before the appellate forum.

4. The Court dismissed the Writ Appeal, allowing the Revenue to proceed in accordance with law if no appeal was filed within two weeks. No costs were awarded, and the connected miscellaneous petition was closed. The original impugned order of the writ Court was directed to be returned to the appellant's counsel after retaining a photocopy.

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