TMI Blog2020 (2) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... re was delay of only one day in making the necessary pre-deposit. There is nothing on record to suggest that the delay on the part of the petitioner was intentional or for any ulterior purpose. Taking the totality of facts and circumstances into consideration, there are no prejudice would be caused to any of the parties if the appeal is heard on merits - the delay of one day in making pre-deposit is condoned and thus, the impugned order passed by the Appellate Board is set aside. The Appellate Board is directed to decide the appeal on merits in accordance with law - petition disposed off. - Writ Petition No. 6917/2019 - - - Dated:- 7-1-2020 - Shri Justice Ajay Kumar Mittal, Chief Justice And Shri Justice Vijay Kumar Shukla, Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g filed within that period, the Appellate Board was directed to decide it on merits ignoring the question of limitation. Thereafter, the petitioner filed an appeal under Section 46 of the Madhya Pradesh VAT Act, 2002 (for short the Act ) before the Additional Commissioner, Commercial Tax, Bhopal in prescribed form on 16.08.2016 (Annexure P-3). 3 . Sub-section (6) of Section 46 of the Act contemplates admission of the second appeal only on fulfillment of condition of pre-deposit of twentypercent out of the total balance amount due from the dealer after the order passed in first appeal and memorandum of appeal is accompanied by a satisfactory proof of payment of such amount. According to the petitioner, the said amount comes to ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide order dated 23.03.2018 passed by this Court in R.P. No.308/2018, the requisite amount was required to be deposited on or before 06.04.2018 but since the amount was deposited on 07.04.2018 i.e. one day after expiry of the extended period coupled with the fact that the Board had no jurisdiction to grant relaxation for compliance of the order of the High Court, the appeal could not be entertained and thus, dismissed on the ground of maintainability. In this background, the present petition has been filed assailing the order of the Appellate Board. 5 . Learned counsel for the petitioner submitted that in terms of the extension of time granted by this Court vide order dated 23.03.2018 passed in R.P. No.308/2018, the delay was only of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary pre-deposit. There is nothing on record to suggest that the delay on the part of the petitioner was intentional or for any ulterior purpose. 9 . In view of the above, taking the totality of facts and circumstances into consideration, we do not find that any prejudice would be caused to any of the parties if the appeal is heard on merits. 10 . Accordingly, looking to the peculiar facts and circumstances of the present case, the delay of one day in making pre-deposit is condoned and thus, the impugned order passed by the Appellate Board is set aside. The Appellate Board is directed to decide the appeal on merits in accordance with law. Resultantly, the present petition stands disposed of . - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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