The petitioner challenged an assessment order, but the court dismissed the writ petition, directing the petitioner to file an appeal before the appellate authority within four weeks while considering condonation of delay and the writ petition's pendency under Section 14 of the Limitation Act.
No coercive action against the petitioner for four weeks pending appeal.
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W.P.(C) No. 449 of 2002
By way of this writ petition, the petitioner has challenged the order of assessment dated 15.05.2002 under Annexure-5 passed by the Addl. Commercial Tax Officer, Rourkela Circle, Uditnagar.
Since the petitioner has an alternative remedy of appeal before the appellate authority, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay within a period of four weeks from today, the appellate authority shall take into consideration all the contentions raised by the petitioner. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 10.07.2002 till today, for approaching the wrong forum under bona fide mistake in view of Section 14 of the Limitation Act. For a period of four weeks, no coercive action shall be taken against the petitioner.
The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.
Urgent certified copy of this order be granted on proper application.
All connected Misc. Cases/I.As, if any, are accordingly disposed of.
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1 provisions across 1 enactments
Petitioner
Addl. Commercial Tax Officer
As recorded by the court registry
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