2022 (3) TMI 98

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....er (By Sh. Suneel Awasthi, Advocate)   Respondents (Sh. Ajay Vaidya, Senior Additional Advocate General, For R-1 Sh. K.D. Sood, Senior Advocate With SH. Het Ram Thakur, Advocate, For R-2)   O R D E R HON'BLE MR. JUSTICE MOHAMMAD RAFIQ, The petitioner has challenged the order dated 29.11.2021, passed by the Deputy Commissioner State Taxes & Excise Una, District Una, H.P. During vacati....

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....in view of the order dated 13.5.2011, the proceedings could not be taken up. Therefore, it is pleaded that until and unless the said interim order is resolved, it will not be possible for the respondents to proceed with the inquiry. The learned counsel for the petitioner has no objection for the same. 2. Consequently, the interim order dated 13.5.2011, staying further proceedings in terms of the....

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..... Under these circumstances, the petitioner will obviously be bound by the orders of the Authority on merits as well as regarding the release of his property. 6. It is needless to say that the order to be passed by the said Authority will always be subject to further appeals or revisions, as is provided under law." 3. According to the learned Senior Counsel appearing for respondent No.2, the or....

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....same order, it was made clear in para-6 that the order to be passed by the said authority will always be subject to further appeals or revisions, as is provided under law. In our view, apprehension of the petitioner is more illusory than real, that the Appellate Authority would not decide the matter on merits. 6. Since the appeal against the order sought to be filed only within 60 days as per Sec....