TMI Blog2015 (11) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... the financial condition of the petitioner is precarious and the petitioner, as indicated herein above, does not have the financial capacity to deposit 10% of ₹ 15,01,747/-, i.e. the penalty amount. That being so and considering the financial condition of the petitioner, as indicated herein above, interest of justice requires that an opportunity of hearing of the appeal on merit should be granted to the petitioner and to ventilate the grievance before the appellate authority and for non-deposit of pre-deposit of amount the appeal should not be dismissed as it would frustrate the right of the petitioner to prosecute the appeal before the appellate authority and may cause great injustice to the petitioner - That being so, we allow this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry tax (total ₹ 15,01,747) being 10% of the penalty, as penalty has been levied arbitrarily on the basis of high pitched assessment and by ignoring the facts that the petitioner is registered as builder and not an unregistered dealer. So far as relief No.7.5, quoted herein above, is concerned, prayer is made that petitioner be granted exemption from depositing 10% of the penalty amount as pre-condition for maintainability of the appeal before the appellate authority under the M.P. VAT Act. It is indicated on behalf of the petitioner by producing the balance-sheet as well as the financial statement, placed on record as Annexure P-5 and P-6, that the establishment of the petitioner is closed. It is not carrying out any business a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the financial condition of the petitioner is precarious and the petitioner, as indicated herein above, does not have the financial capacity to deposit 10% of ₹ 15,01,747/-, i.e. the penalty amount. That being so and considering the financial condition of the petitioner, as indicated herein above, interest of justice requires that an opportunity of hearing of the appeal on merit should be granted to the petitioner and to ventilate the grievance before the appellate authority and for non-deposit of pre-deposit of amount the appeal should not be dismissed as it would frustrate the right of the petitioner to prosecute the appeal before the appellate authority and may cause great injustice to the petitioner. That being so, we allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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