Tvl.Santhosh Cateres v. The Assistant Commissioner (Ct)

C.M.P.No.10640 of 2020 in W.A. No.3915 of 2019 DR.VINEET KOTHARI, J.

AND KRISHNAN RAMASAMY, J.

The learned counsel Mr.D.Vijayakumar submits that in the order dated 18.12.2019, disposing the W.A.No.3915 of 2019, the court had granted 4 weeks time to the Appellant to file the regular Appeal before the Authorities under the Act, however, he submits that due to Corona restrictions, the Proprietor of the Appellant had gone to his native place at Kerala and got stuck there and could not present the Appeal in time and therefore, as a last opportunity another two weeks may be granted to the Appellant to file the Appeal in terms of the directions of this court.

2. Though the delay is more than 8 months or so, taking a sympathetic view of the matter, we grant as a last opportunity 2 weeks to the Appellant to file the regular Appeal before the Appellate Authority under the Act.

3. We make it clear that under no circumstances, the said 2 weeks shall be extended further except at the peril of exemplary costs on the Assessee. The appeal can now be filed on or before 10th October 2020. The Civil Miscellaneous Petition is disposed of accordingly. (V.K.,J.) (K.R.,J.) 28.9.2020.

ssk.

http://www.judis.nic.in

DR.VINEET KOTHARI, J.

AND KRISHNAN RAMASAMY, J.

ssk.

C.M.P.No.10640 of 2020 in W.A. No.3915 of 2019 28.9.2020.

http://www.judis.nic.in