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The AT dismissed the review applications filed for waiver of pre-deposit of penalties under FERA. The appellants' failure to comply with the deposit order justified the dismissal of their appeals. The AT found the review petitions failed to meet the conditions under CPC and did not fall within the principles culled out in the Kamal Sengupta judgment after unfavorable orders from higher courts. As held in Ram Kishor Gupta judgment, there was no question of filing reviews of the order affirmed by higher judicial fora. The AT concluded the review petitions had no merit and were dismissed.
The AT dismissed the review applications filed for waiver of pre-deposit of penalties under FERA. The appellants' failure to comply with the deposit order justified the dismissal of their appeals. The AT found the review petitions failed to meet the conditions under CPC and did not fall within the principles culled out in the Kamal Sengupta judgment after unfavorable orders from higher courts. As held in Ram Kishor Gupta judgment, there was no question of filing reviews of the order affirmed by higher judicial fora. The AT concluded the review petitions had no merit and were dismissed.
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TaxTMI 
TaxTMI 
