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TMI Blog2022 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is more illusory than real, that the Appellate Authority would not decide the matter on merits. Since the appeal against the order sought to be filed only within 60 days as per Section 45(4) of the Himachal Pradesh Value Added Tax Act, 2005 or such longer period as the appellate authority may allow, for the reasons to be recorded in writing, the present petition is disposed off by requiring the petitioner to file appeal within 30 days from today. - CIVIL WRIT PETITION No.385 of 2022 - - - Dated:- 24-2-2022 - HON'BLE MR. JUSTICE MOHAMMAD RAFIQ, CHIEF JUSTICE HON BLE MS. JUSTICE JYOTSNA REWAL DUA Petitioner (By Sh. Suneel Awasthi, Advocate) Respondents (Sh. Ajay Vaidya, Senior Additional Advocate General, For R-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the memo dated 19.4.2011 (Annexure P-22), is set aside. The respondents are directed to proceed further in the matter. 3. In view of the urgency involved, the petitioner to appear before the concerned Authority, i.e. Assistant Excise Taxation Commissioner, Una, on 02.08.2021. The said Authority to take up the case, if possible, on a day-to-day basis and complete the proceedings, within a period of two weeks thereafter. 4. It is further submitted that the property of the petitioner that has been attached, would also have to be considered by the concerned Authority. The learned Senior Additional Advocate General submits that while considering the matter at large, the issue of the property of the petitioner, which has been attached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sory than real, that the Appellate Authority would not decide the matter on merits. 6. Since the appeal against the order sought to be filed only within 60 days as per Section 45(4) of the Himachal Pradesh Value Added Tax Act, 2005 or such longer period as the appellate authority may allow, for the reasons to be recorded in writing, we dispose of the present petition by requiring the petitioner to file appeal within 30 days from today. If the appeal is filed, the Appellate Authority shall hear and decide the same within three months from the date of filing of the said appeal. It would be open for the petitioner to agitate all the arguments or any other identical arguments, which he has raised before this Court. Interim order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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