2021 (1) TMI 629

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....r the Petitioner : ADV. Sri. C.A. JOJO JUDGMENT By this petition, the petitioner has prayed for the following reliefs. I. To issue a writ order or direction to revive Ext.P3 appeal by accepting 7.5% pre-deposit and dispose of the appeal within a specified time. II. To declare that Ext.P2 order issued by the 2nd respondent is Ultra Vires, illegal and arbitrary. III.....

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....ng of the appeal, the petitioner was of the opinion that pre-deposit of tax amount as required by Section 35 F of the Central Finance Act, 1994 is not mandatory but as of now the petitioner is willing to deposit the amount as required by the said provision. He therefore requests that the appeal which is rejected by the impugned order with an observation that as pre-deposit is not made by the petit....

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...., I am of the considered opinion that one more opportunity needs to be granted to the petitioner for depositing the amount as required by Section 35 F of the Finance Act for entertaining the statutory appeal on merits. 7. In this view of the matter, the petition is disposed of with the following order:- (i) The impugned order of rejection of the appeal is quashed and set aside. ....