TMI Blog2022 (5) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment due in May, 2022 need not be paid by the 15th day of this month. The amount due in April, 2022 must be paid along with the amount due in June, 2022 and the amount due in May, 2022 must be paid along with the installment due in July, 2022. The prayer for spreading out the overdue amount over the rest of the installments is expressly declined. The amounts for the months of April and May, 2022 will have to be made good in the manner indicated. Upon the first default of the petitioning assessee in making the payment in terms of this order and without further reference to this Court or other authority, it will be open to the Department to take immediate appropriate steps in accordance with law and the petitioning assessee will be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payments due thereafter in terms of the order of December 7, 2021. 3. The excuse that the petitioner has come with this time is a squall that hit the East Jaintia Hills region in the third week of April, 2022. The petitioner relies on a report of the assessed damage appearing at page 45 of the papers. The so-called independent assessor indicated that the cost of repairing would be in excess of Rs.4 crore and the repairing work would take three months if the weather conditions are suitable. 4. The prayer made is for a three-month moratorium of the payment to be made in terms of the order dated December 7, 2021 as modified on March 23, 2022. In other words, the petitioner seeks an order that will require the petitioning assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths of April and May, 2022 will have to be made good in the manner indicated. 7. Upon the first default of the petitioning assessee in making the payment in terms of this order and without further reference to this Court or other authority, it will be open to the Department to take immediate appropriate steps in accordance with law and the petitioning assessee will be deemed to be in default of the entire amount then due. 8. The previous orders of December 7, 2021 and March 23, 2022 are modified as indicated. It is unlikely that any subsequent prayer for further latitude may be granted to the petitioning assessee, come hell or high water. 9. WP (C) No.158 of 2022 is disposed of. 10. There will be no order as to costs. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
