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Om Parkash Yogesh Kumar and anr. Vs. Market Committee, Amritsar and ors. - Court Judgment

LegalCrystal Citation
SubjectOther Taxes
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 2892 of 1981
Judge
Reported in(1982)1SCC369
AppellantOm Parkash Yogesh Kumar and anr.
RespondentMarket Committee, Amritsar and ors.
DispositionAppeal Disposed
Excerpt:
- [ a.p. sen and; a. varadarajan, jj.] -- practice and procedure — order by consent of the parties — no objection to be raised against maintainability of appeal before the appellate authority — appellate authority to condone delay in filing the appeal and to dispose of the appeal on merits -- the appeal shall be disposed of within a period of two months from the date of filing of the appeal. the appeal shall stand disposed of accordingly......any objection against the maintainability of the appeal on the ground of limitation, and that the appellate authority will condone the delay, if any, in filing of the appeal and dispose of the appeal on merits after considering such materials as may be placed before it on behalf of the parties. the appeal shall be disposed of within a period of two months from the date of filing of the appeal. the appellants will, in the meanwhile, deposit a sum of rs 74,725.20 with the administrator, towards their liability for payment of market fee, within a month from today, without prejudice to their rights. so far as the order of penalty is concerned, the appellate authority will not insist on deposit of the penalty amount as a condition precedent for the hearing of the appeal.3. there will be no.....
Judgment:

A.P. SEN, J.

1. The following order is passed by consent of parties.

2. It is agreed that the appellants in this appeal will prefer an appeal against the assessment order passed by the Administrator, Market Committee, Amritsar within two weeks from today without prejudice to their rights and the respondents will not raise any objection against the maintainability of the appeal on the ground of limitation, and that the appellate authority will condone the delay, if any, in filing of the appeal and dispose of the appeal on merits after considering such materials as may be placed before it on behalf of the parties. The appeal shall be disposed of within a period of two months from the date of filing of the appeal. The appellants will, in the meanwhile, deposit a sum of Rs 74,725.20 with the Administrator, towards their liability for payment of market fee, within a month from today, without prejudice to their rights. So far as the order of penalty is concerned, the appellate authority will not insist on deposit of the penalty amount as a condition precedent for the hearing of the appeal.

3. There will be no order as to costs. The appeal shall stand disposed of accordingly.


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