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2022 (3) TMI 225 - GUJARAT HIGH COURTMaintainability of second appeal - compliance with the pre-deposit or not - Vera Samadhan Yojna – 2019 scheme - Validity of assessment order - HELD THAT:- One of the conditions to avail the benefit of the scheme was that if any Appeal was pending on the date, when the dealer would apply for the scheme, such appeal should have been withdrawn. In such circumstances referred to above, the writ applicant herein requested the Tribunal to permit him to withdraw the Appeal. The Tribunal vide order dated 13.02.2020 permitted the writ applicant to withdraw the Second Appeal. Today, the writ applicant is in a fix. He is here before this Court because he has not been able to avail the benefit of the scheme and at the same time, his Second Appeal before the Tribunal has also gone. However, we should take notice of the fact that for the purpose of availing the benefit under scheme, the writ applicant was obliged to deposit an amount of ₹ 21 Lakh. However, the payment of only ₹ 10 Lakh was made. Since the writ applicant failed to make the requisite deposit of the amount, the writ applicant was not in a position to avail the benefits of the Scheme - the only option now left for the writ applicant is to get his appeal which was once filed before the Tribunal heard on merits. However, the order passed by the Tribunal referred to above is coming in the way of the writ applicant. The order passed by Tribunal dated 13.02.2020 in Second Appeal No.441 of 2019 is set aside and the Tribunal is directed to restore the Second Appeal No.441 of 2019 to its original file and hear the same on its own merits and dispose of the same within a period of three months from the date of the receipt of the writ of this order - application disposed off.
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