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2013 (12) TMI 1442 - PUNJAB AND HARYANA HIGH COURTRestoration of appeal - Non compliance of pre deposit order - Assessee has deposited 25% of deposit - Held that:- While deprecating this practice of filing repeated applications for rectification and appeals with the sole object of seeking deferment of payment of tax, but cannot ignore the fact that the petitioner has deposited the amount due though after a great degree of delay and, therefore, set aside the impugned order dated July 22, 2013 and remit the matter to the Deputy Excise and Taxation Commissioner to decide, the appeal on merits. The petitioner shall, however be liable to pay ₹ 15,000 as costs for delay and unnecessary wastage of the time of various Tribunals and courts, to be deposited with the Punjab and Haryana High Court Legal Services Committee within one month - Petition disposed of.
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