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TMI Blog2021 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... to make for filing the statutory appeal. The petitioner is said to have received on 26.03.2021 the impugned Order-in-Original dated 22.09.2020. The petitioner shall file an appeal within a period of sixty days therefrom - Since the amount of ₹ 98,857/- from out of the petitioner's account is going to be retained and paid to the department, the impugned communication attaching the petitioner's bank account with the third respondent is quashed. Petition allowed. - W.P.(MD)No.7373 of 2021 And W.M.P.(MD)Nos.5581 & 5582 of 2021 - - - Dated:- 31-3-2021 - Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.N.Mariappan For the R-1 R-2 : Mr.B.Vijay Karthikeyan For the R-3 : Mr.Pala Ramasamy ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tten on the cover. The Order-in-Original has been despatched to the correct address only. 6. The petitioner would however state that due to business loss, he had left the said premises and that he is presently residing in No.7/203-A, Guruvayurappan Nagar, Iyyan Thottam, Periya Bommanaiken Palayam, Pooluvapatty, Tirupur-641 602. 7. He would also claim that the intimation regarding change of address was given to the Postal Department. I am not impressed with the said statement. The petitioner must have written to the second respondent about the change of address and requested the second respondent to send communications in future to the said address. Such an exercise was not undertaken by the petitioner. 8. Section 153 of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy thereof is affixed or uploaded in the manner provided in subsection( 1). (3) When such order, decision, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. As rightly pointed out by the learned Standing counsel, the second respondent has scrupulously adhered to the aforesaid statutory mandate. 9. Therefore, I am of the view that the petitioner has to be necessarily put on terms. The petitioner's counsel on instructions states that the petitioner would remit 10% of the amount which comes to ₹ 98,857/-(Rupees Ninety Eight Thousand Eight ..... X X X X Extracts X X X X X X X X Extracts X X X X
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