M/S Paradise Cruises, Represented By Its Partner Ms.Nisha Anil V.Madgavkar. v. State Of Goa, Through Chief Secretary And 2 ORS.,

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO. 586 OF 2015 M/S PARADISE CRUISES, REPRESENTED BY ITS PARTNER MS.NISHA ANIL V.MADGAVKAR.

... Petitioner

Versus

STATE OF GOA, THROUGH CHIEF SECRETARY AND 2 ORS., ... Respondents Ms. T. Kole holding for Mr. A. D. Bhobe, Advocate for the petitioner.

Mr. A. N. S. Nadkarni, Advocate General with Mr. P. Dangui, Addl. Government Advocate for respondents.

Coram:- MOHIT S. SHAH, C.J. & SMT. ANUJA PRABHUDESSAI, J.

Date:- 20th August, 2015 P.C.

The grievance in the present petition is against inaction on the part of the respondents authorities for not constituting Tribunal under Section 2(B) of the Goa Entertainment Tax Act, 1964 for adjudicating appeals under Section 6 of the said Act.

2. The learned Advocate General states that the Tribunal under the above Act will be constituted by 30.09.2015.

3. It appears from the averments made in the petition that the appeal preferred by the petitioner before the Administrative Tribunal, Government of Goa, Panaji, on 26 May 2015 under Section 6(D)(3)

WP/586/2015 of the Act was returned to the petitioner on 01.07.2015.

4. In view of the above, if the petitioner prefers an appeal within a period of 60 days from the date of constitution of Tribunal, the Tribunal shall entertain the appeal on merits without raising any objection on the ground of limitation.

5. The petition stands disposed of after recording the above statement made by the learned Advocate General and in terms of the above directions.

SMT. ANUJA PRABHUDESSAI, J.

MOHIT S. SHAH, C.J.

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