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TMI Blog2015 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... unt mentioned in Exts.P3 and P5 from the petitioner; (iii) Issue a writ of mandamus or any other appropriate writ, direction or order directing the respondents to refund the amount collected in terms of Ext.P5 from the IDBI Bank as mentioned therein; (iv) Issue an interim direction directing the respondents not to demand the amount mentioned in Exts.P3 and P5 from the petitioner. (v) Award costs." 2. The issue involved is in relation to the ownership of building, the rent being collected and the liability to satisfy the 'service tax' in terms of the 'Finance Act'. The petitioner is the owner of four floors of the building. The basement as well as the ground floor belong to the brother. The 's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls of law and not assailable under any circumstances. 4. The learned counsel for the petitioner submits that the petitioner does not have any dispute with regard to the principal amount to be satisfied and even in Ext.P2 reply submitted by the petitioner, willingness has been offered to satisfy the same. The prayer was only to waive the penalty and interest payable. 5. The point to be considered is, whether the case projected by the petitioner with reference to the merit of Ext.P3 order, is liable to be entertained by this Court when the statutory period for filing the appeal is already over. In other words, can this Court extend the period of limitation under a particular statute under Article 226 of the Constitution of India. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration of law by the Apex Court and also by a Division Bench of this Court as mentioned above. Interference is declined and the writ petition is dismissed accordingly. 8. However, considering the persuasive submissions made by the learned counsel for the petitioner, this Court finds that an opportunity could be given to the petitioner to wipe of the liability in a phased manner, particularly in view of the physical ailments projected from the part of the petitioner with reference to Ext.P7 Medical Certificate and such other reasons. Considering the extent of liability to be cleared, after the amounts appropriated by way of Ext.P5, the outstanding liability shall be cleared by way of 'six' equal monthly instalments, the first of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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