2013 (10) TMI 1167

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..... pellate order and if the petitioner is having efficacious statutory remedy of filing second appeal then normally this court should not entertain the writ petition merely on the ground that the petitioner is required to make statutory pre-deposit or does not possess the liquidated amount for deposit of the statutory amount before filing of the second appeal. The petitioner may move an application b .....

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..... e order passed by the Additional Commissioner of the Commercial Tax by which appeals preferred against the block assessment orders framed against the petitioner and liability has been imposed upon the petitioner were dismissed. The petitioner has invoked the extra-ordinary jurisdiction of this Court on following grounds :- i) That the order passed by this Court in W.P.No.14103/2010 and other cas .....

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..... gainst the appellate orders, the petitioner is having efficacious alternative remedy of filing second appeal under the M.P. V.A.T. Act so this petition may not be entertained. So far as statutory deposit is concerned, it is submitted that when the statute has provided for deposit of the statutory amount then the petitioner is bound to deposit the same and merely there is some statutory predeposit, .....

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..... any liquidated amount for deposit of the same, which would be considered by the Board on its merits. At this stage learned counsel for the petitioner submitted that as all the properties of the petitioner have been taken into possession by the respondents, so, till the decision of the appeal before the Board, the respondents may be restrained to dispose of the property for recovery of the amoun .....

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..... sible within a period of 3 months from the date of filing of such an appeal because as per the statement of the petitioner entire running business is closed since last 15 months. iv) Till the decision of second appeal by the Board it is directed that the properties of the petitioner which have been seized and taken into possession by the respondents shall not be disposed of or auctioned for reco .....

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