9911796707
TMI Blog2014 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... authority on merit as expeditiously as possible after affording reasonable opportunity of being heard to the petitioner within a period of one month from the date of filing of appeal. The interim protection granted to the petitioner shall remain in currency till decision of the appeal. It is also observed that appellate authority shall consider the prayer for reduction of penalty imposed against the petitioner in the impugned order sympathetically - Decided against assessee. - S.B. Civil Writ Petition No. 10041 of 2013 - - - Dated:- 9-4-2014 - Mr. P.K. LOHRA, J. For the Appellant : Vijay Raj Bishnoi For the Respondent: Dr. Sachin Acharya ORDER 1. This matter comes up before this Court in the spirit of Lok Adalat for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and therefore the matter is required to be decided on merit. 6. Per contra, learned standing counsel for the Excise Department, Dr. Sachin Acharya has argued that against the impugned order equally efficacious alternative remedy is available to the petitioner under Section 9A of the Act of 1950 and therefore the present writ petition is not maintainable. 7. I have heard learned counsel for the parties and perused the impugned order. 8. The question about availability of alternative remedy is vital and for examining the said question it is necessary to have a glance at Section 9A of the Act of 1950. Section 9A of the Act of 1950 reads as under: Section 9A - Appeals and Revision (1) An appeal shall lie (a) to the Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istently. 10. Thus, in view of remedy available to the petitioner under Section 9A of the Act of 1950 before the Excise Commissioner/Tax Board within a period of one month from the date of receiving copy of the order, I am not inclined to interfere with the impugned order. As the petition is pending before this Court and interim protection has been granted to the petitioner, the present writ petition is disposed of with the observations that in case petitioner files an appeal before the competent appellate authority, the same shall be considered and decided by the authority on merit as expeditiously as possible after affording reasonable opportunity of being heard to the petitioner within a period of one month from the date of filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
