TMI Blog2017 (3) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... operate in the way of appellant in pursuing the appeal. Suffice it to say that contentions of both parties are to be considered by the Appellate Authority independently and in accordance with law - if appeal is preferred and the direction is given to the Appellate Authority to decide the appeal within reasonable time, the same would meet the ends of justice, more particularly, when on behalf of the respondents it was declared for no objection to decide the appeal within particular time limit - appeal allowed - decided partly in favor of appellant. - WRIT APPEAL NO. 1945/2017 & WRIT APPEAL Nos. 1958-1968/2 - - - Dated:- 21-3-2017 - MR. JAYANT PATEL AND MR. N.K. SUDHINDRARAO JJ. APPELLANT (BY MS. VANI H, ADVOCATE) RESPONDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces they were made to deposit the amount since bank account of the appellant s were seized and since the amount involved is huge, appropriate directions may be issued by this Court. 4. Whereas Mr. T.K. Vedamurthy, learned Additional Government Advocate appearing for respondents has no objection, if the appeal is resorted to by the appellant and the Appellate Authority is directed to decide the appeal independently without being influenced by the observations made by the learned Single Judge on the merits of the case. He also submitted that Appellate Authority if so directed by this Court shall decide the appeal within a period of one month from the date of filing of the appeal. He submitted there cannot be any objection, if the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cceeds i n the appeal, the same is bound to follow in law, because, if the tax is already collected and one succeeds in the appeal, naturally the State is bound to refund the a mount with interest in accordance with law. 7. In view of the aforesaid, we find that the following directions shall meet the ends of justice: (i) The appellant shall prefer the appeal within a period of fifteen days from today before the Appellate Authority. (ii) As the appellant has already deposited 30% of the amount, the further recovery shall remain stayed until the appeal is decided. (iii) The Appellate Authority shall decide the appeal on merits as early as possible preferably within a period of one month from the date of presenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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