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2023 (5) TMI 1192

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..... y the appellant before the Tribunal was conditional inasmuch as such appeal may be maintained only upon making pre-deposit prescribed by the statute, at present, learned counsel for the appellant prays for some time to make the pre-deposit to maintain the appeal before the Tribunal. Undisputedly, the appellant is a statutory board constituted by the Government of U.P. In such circumstance, upon .....

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..... counsel for the appellant and Sri Amit Mahajan, learned counsel for the revenue. 2. The present appeal has been filed with a delay of 147 days. Subject to payment of cost Rs. 10,000/- to the High Court Legal Services Committee by 15.06.2023, delay in filing the present appeal is condoned. Delay condonation application is allowed . ORDER ON APPEAL 3. Present appeal has been filed unde .....

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..... pute that the right of appeal claimed by the appellant before the Tribunal was conditional inasmuch as such appeal may be maintained only upon making pre-deposit prescribed by the statute, at present, learned counsel for the appellant prays for some time to make the pre-deposit to maintain the appeal before the Tribunal. 6. Undisputedly, the appellant is a statutory board constituted by the Gov .....

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