M/S. Viraj Steel, Through Its Partner Mahendra D. Shah v. The State Of Maharashtra And ORS.

3-WP.11715.2016.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11715 OF 2016 M/s. Viraj Steel } Petitioner versus The State of Maharashtra } and Ors.

} Respondents Mr. Ratan Samlo for the petitioner.

Mr. P. G. Sawant - AGP for respondent nos. 1, 3, 4 and 5.

CORAM :- S. C. DHARMADHIKARI & B. P. COLABAWALLA, JJ.

DATED :- NOVEMBER 29, 2016 P.C. :- 1.

Heard. We do not think that this court should interfere in a fair, just and reasonable condition imposed on the petitioner for availing of the right of appeal. As against the determined dues of Rs.24,93,089/- for 2008-09 and Rs.5,15,554/- for 2010-11, what the tribunal has done is to omit from these amounts the interest and penalty. It has directed the petitioner to secure only the tax amount/basic tax liability. Such a condition appropriately balances the rights and equities. There is no substance in the writ petition. It is dismissed.

(B.P.COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA