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TMI Blog2024 (12) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... Deshpande. P.C. (PER M.S. SONAK, J.) :- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The records in this matter show that the respondents attached and appropriated the amount of Rs. 62,32,400/- from the petitioner's Axis Bank, Bhayander Branch Account No. 9180200730 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is precluded from depositing 10% of the tax demand of Rs. 87,65,646/-, a prerequisite for instituting an appeal. He also contends that the marking of the lien is illegal and warrants interference. 6. Mr. Mishra submits that this petition is frivolous, and since the petitioner has an alternate remedy of an appeal against the order dated 25 May 2023, the same should not be entertained. Regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has a right to question the Order-in-Original dated 25 May 2023, it will not be proper if the petitioner is deprived of this valuable right on account of his not being able to arrange the pre-deposit amount of Rs.8,76,564/-. Without depositing this amount, the petitioner's appeal against the order dated 25 May 2023 would not be entertained. 9. Given the findings in the order dated 25 Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, the Registrar of this Court must transfer an amount of Rs. 8,76,564/- to the 2nd respondent within two weeks of such deposit being made. This transferred amount will then serve as a pre-deposit based, upon which the petitioner would be entitled to appeal against the order dated 25 May 2023. The appeal must be filed within four weeks of this Court's transfer of the above amount to the 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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