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2023 (4) TMI 591 - ORISSA HIGH COURTMaintainability of petition - It is contended that the petitioner is willing to deposit 40% of the remaining amount of tax before the authority and as there is no second appellate forum, this Court should entertain this writ petition - Condonation of delay in filing appeal - Attachment of Bank Accounts of petitioner - HELD THAT:- Since Mr. Sunil Mishra, learned Addl. Standing counsel for the Department accepts notice for the Opposite parties, let required number of copies of the writ petition be served on him within three working days. Reply be filed within two weeks and rejoinder thereto, if any, be filed before the next date. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted and, as such, learned counsel for the petitioner informs the Court that at the stage of first appeal, 10% of the tax has already been deposited, as an interim measure, it is directed that the penalty and interest amount demanded by the authority shall remain stayed during the pendency of the writ petition, subject to the petitioner depositing the demanded tax amount by the authority within two weeks. In order to facilitate the petitioner making the aforesaid deposit, the attachment of the petitioner’s bank account shall stand lifted forthwith. Application disposed off.
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