TMI Blog2015 (1) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 2013, which however makes a reference to Chapter V of the Finance Act, 1994 under Section 105 (1), it is for the second respondent to consider whether Ext. P4 appeal preferred by the petitioner is maintainable and also as to the merits of the case involved. - second respondent is directed to consider and pass appropriate orders on Ext. P4, after giving an opportunity of hearing to the petitioner, which shall be done at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts. P3 and P3(a) shall be kept in abeyance till such time - Petition disposed of. - W.P. (C) No. 5041 of 2014 - - - Dated:- 4-3-2014 - P.R. Ramachandra Menon, J. Shri K.M. Sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the part of the concerned respondent as well, while issuing Exts. P3/P3(a) notices. 3. On submitting the said declaration, the petitioner was served with Ext. PI show-cause notice, proposing to reject the declaration, with reference to Section 106(1) of the Finance Act, 2013. After hearing the petitioner, the proceedings were finalized by passing Ext. P2 order, whereby the declaration was rejected. Being aggrieved of the same, the petitioner has approached the second respondent by filing Ext. P4 appeal under Section 85 of the Finance Act, 1994. But in the meanwhile, the petitioner was served with Exts. P3/P3(a) proceedings, whereby the bank accounts of the petitioner and those of the clients came to be frozen, which made the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Ministry of Finance and Ext. P6 receipt issued by the Bank as to the payment. It is pointed out that the petitioner has made deposit of 50 % of the requisite amount and that the deposit of ₹ 10 lakhs was not in respect of interest as evident from the documents produced and further that the matter is liable to be considered by the second respondent. It is stated that under Section 105 (1) (a), the term Chapter has been defined as Chapter means Chapter V of the Finance Act, 1994 and as such, the right of remedy by way of appeal under Section 85 is there, in respect of any order passed by any of the adjudicating authority. Various contentions have been raised with regard to the merit of the case, including that, the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect: of the particular instances as specified therein referring to the failure on the declarant. Since, the declaration has already been rejected, no steps are liable to be pursued with reference to Section 110. 7. After hearing both the sides, this Court finds that the matter could be caused to be considered by the second respondent, who is the appellate authority before whom Ext. P4 appeal preferred under Section 85 of the Finance Act, 1994 is pending. If no appeal is maintainable and if an arbitrary and illegal order is passed by an authority, even exceeding the power and jurisdiction, the only remedy is to approach this Court invoking the power and procedure available under Article 226 of the Constitution of India. Insofar as Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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