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RAJKAMAL TEXTILE PRINTERY - A PARTNERSHIP FIRM AND 1 Versus UNION OF INDIA AND 2

2016 (1) TMI 341 - GUJARAT HIGH COURT

Restoration of appeal - Whether mere attachment of property be equated as pre-deposit - petitioners had pleaded total inability to make good the pre-deposit. The petitioners had urged the Department to sell the attached properties and appropriate sale proceeds towards the pre-deposit requirement. If this was done timely, the petitioners could have pursued the appeals on merit. In any case, by efflux of time, the petitioners could not be denied the opportunity to argue the appeals on merits.

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atutory appeal would get destroyed and the decision adverse to him would get confirmed without decision on merits. It was observed that the Court should take a relaxed view of belated compliance of requirement of pre-deposit provided there is any explanation for the delay.

In the result, the impugned order of the Tribunal dated 11.06.2015 is set aside. Both the appeals of the petitioners are restored to file and may be heard on merits. - SPECIAL CIVIL APPLICATION NO. 14229 of 2015 - .....

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ees one crore. The petitioners consistently pleaded that they did not have any means of making such deposit. The petitioners in one of the proceedings, as can be seen from order dated 18.01.2012 passed by the Tribunal, pleaded that the Revenue had attached immovable properties of the petitioners, namely land and building of the petitioners' factory, which, according to the petitioners, was valued at ₹ 60 lakhs, as suggested in the report of the approved Valuer. The petitioners, therefo .....

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4-2005 were pending with the Department and fresh receipt of ₹ 85 lakhs by way of sale of the petitioners' properties would cover the entire pre-deposit of rupees one crore, the petitioners once again approached the Tribunal and requested that the appeals be now taken up and heard on merits. The Tribunal refused to hear and dismissed such application by the impugned order, and hence this petition. 4. Learned counsel Mr.Devan Parikh for the petitioners submitted that all along the petit .....

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