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2010 (7) TMI 679 - AT - Income TaxSearch and seizure - Inability to pay requisite fees - A plain reading of Order XXXIII of the Civil Procedure Code indicates that the said provision is essentially to safeguard the interests of indigent persons who do not have the means to pay for fees to seek legal remedies available to them - It is thus clear that the benefit of 'pauper provisions' under Order XXXIII is confined to the underprivileged class of public which does not have means to pay the costs of litigation - Learned assessee wanted to take a rain check on our offer, by making a prayer that in the event of our formally holding so in the order, she should be given liberty to pay the fees and seek restoration of appeal - In any event, it is for the assessee lawyer, who is apparently well versed with the intricacies of law, to take the call whether she wants to pay the appropriate fees, and file fresh appeals along with condonation of delay, or to seek restoration of these appeals -as may be permissible in accordance with the law - Decided against the assessee
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