Sanjeev Verma Since Deceased Proprietor Of Anju Industries Through His Legal Heir v. Deputy Excise And Taxation Commissioner (Appeals) And Others

1.

Learned counsel for the petitioner submits that the deceased/petitioner proprietor of the partnership firm M/s Anju Industries, was admitted in the hospital at the time when the notice was issued and the appeals were filed within time but without pre-deposit. 2.

Learned counsel for the petitioner further submits that on account of the aforesaid fact, all the appeals for the relevant years have been rejected for want of pre-deposit. The LRs of the petitioner are ready to make the pre-deposit, if they are so allowed.

3.

Notice of motion.

4.

Mr. Sourabh Goel, Jr. Panel Counsel, accepts notice on behalf of the respondent Nos.1 and 2 - UT, Chandigarh, and submits that he would not have prima facie any objection, if the LRs of the petitioner make the pre-deposits and the appeals be decided on merits. LAVISHA 2024.11.04 14:42 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

5.

We, accordingly, accept the contention of learned counsel for the deceased/petitioner (through LRs) and direct the respondents to allow the legal representatives of the petitioner to make the minimum predeposits, as per law. 6.

On such deposition of the amount within a period of one month from today, the appeals would be heard on merits and keeping in view the said procedure, the recovery shall not be effected, till the disposal of the appeals.

7.

Accordingly, present writ petition stands disposed of. LAVISHA 2024.11.04 14:42 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh