2023 (9) TMI 783 - ORISSA HIGH COURT

Maintainability of petition - non-constitution of appellate forum - petitioner has already deposited 10% of the demanded tax amount before the first appellate authority - condonation of delay in preferring appeal - HLED THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition.

List this matter along with W.P.(C) No.6684 of 2023 on the date fixed therein.