2013 (10) TMI 1167

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....CJ.,JJ. For the Petitioner : Shri G. N. Purohit, Senior Advocate with Shri Abhishek Oswal For the Respondent : Shri Samdarshi Tiwari, Govt. Advocate ORDER This order shall decide all these petitions involving similar question based on similar set of facts. In these petitions the petitioner has challenged the appellate order passed by the Additional Commissioner of the Commercial Tax by....

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....nts for recovery of the aforesaid amount, so at present the petitioner Company is having no liquidity to deposit the amount of tax for entertaining the appeal before the M.P. Commercial Tax Board. It is submitted that this petition may be entertained. In reply to it Shri Samdarshi Tiwari appearing for the State submitted that against the appellate orders, the petitioner is having efficacious....

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....ssess the liquidated amount for deposit of the statutory amount before filing of the second appeal. The petitioner may move an application before the Board for seeking exemption from deposit of such an amount as the entire properties including the bank accounts, etc. have been seized by the respondents and the petitioner is not having any liquidated amount for deposit of the same, which would be c....

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....itioner may also seek exemption from deposit of the statutory pre-deposit for filing second appeal before the Board for submitting necessary facts and in case such prayer is made, the Board shall consider the said prayer sympathetically. iii) The Board shall also made endeavour to hear and decide the matter expeditiously as early as possible within a period of 3 months from the date of filing o....