2015 (11) TMI 842

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....r directing the respondents not to demand the amount mentioned in Exts.P3 and P5 from the petitioner;  (iii) Issue a writ of mandamus or any other appropriate writ, direction or order directing the respondents to refund the amount collected in terms of Ext.P5 from the IDBI Bank as mentioned therein;  (iv) Issue an interim direction directing the respondents not to demand the amount mentioned in Exts.P3 and P5 from the petitioner.  (v) Award costs." 2. The issue involved is in relation to the ownership of building, the rent being collected and the liability to satisfy the 'service tax' in terms of the 'Finance Act'. The petitioner is the owner of four floors of the building. The ba....

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....d authorities. It is stated that the proceedings are within the four walls of law and not assailable under any circumstances. 4. The learned counsel for the petitioner submits that the petitioner does not have any dispute with regard to the principal amount to be satisfied and even in Ext.P2 reply submitted by the petitioner, willingness has been offered to satisfy the same. The prayer was only to waive the penalty and interest payable. 5. The point to be considered is, whether the case projected by the petitioner with reference to the merit of Ext.P3 order, is liable to be entertained by this Court when the statutory period for filing the appeal is already over. In other words, can this Court extend the period of limitation under a p....