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M/s. Azhar Timber & Saw Mill Versus The Appellate Deputy Commissioner (CT)

2016 (7) TMI 992 - MADRAS HIGH COURT

Waiver of pre-deposit - appeal was rejected for the reason that the pre-deposit amount that the petitioner is required to make i.e., 25% of the disputed tax is not paid within time - Held that:- After hearing the learned Additional Government Pleader .....

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al issues, this Court is inclined to grant one opportunity to the petitioner. - Accordingly, if the petitioner pays the remaining amount of the disputed tax of ₹ 1,03,000/- within a period of 15 days from the date of receipt of a copy of th .....

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li For Respondent : Mr.S.Kanmani Annamalai, A.G.P ORDER Heard Mr.C.Murali, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents and with the consent of the either .....

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r and operating a saw mill has challenged the order passed by the Appellate Authority rejecting the petitioner's appeal as not maintainable. The reason for rejection is that the pre-deposit amount that the petitioner is required to make i.e., 25% .....

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ioner could have filed on or before 30.10.2015. 3. It is not in dispute that the petitioner had filed the appeal within the 60 days period. But with regard to the 25% disputed tax, which is ₹ 3,15,723/, the petitioner should have remitted the s .....

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ounsel for the petitioner, on instructions submitted that one opportunity may be granted to the petitioner and the petitioner will pay the balance amount within 15 days, failing which the petitioner's valuable right of appellate remedy will be lo .....

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