High CourtsSingle Bench

Corporation Litho Works vs Union of India

Madras High Court · Decided on 10 September 1993 · Citation: (1994) 69 ELT 463

HON’BLE JUDGES
Kanakaraj, J
CASE NUMBER
Writ Petition No. 6373 of 1993
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Judgment

15 paragraphs · 379 words

Kanakaraj, J.—By consent of both the parties, the main Writ Petition itself is taken up for final disposal. By an interim order dated 27-4-

1993, I directed the petitioner to deposit a sum of Rs. 7,00,000/- on or a before 31-5-1993 as a condition for staying the demand for payment of

penalty. That amount has been paid though after getting an order of extension. The Writ Petition itself is directed against the order relating to

waiver of pre-deposit in the appeal filed by the petitioner. The Tribunal has very carefully and judiciously considered all the aspects of the case and

the difficulties of the petitioner before holding that as a condition for the waiver of pre-deposit, the petitioner should deposit a sum of Rs.

20,00,000/-. I am fully satisfied that the Tribunal has passed a very correct and judicious order. But, in matters like this, the plea of the party that

he is really unable to pay the entire amount of Rs. 20 lakhs cannot be ignored and that is the reason for filing the present Writ Petition. To find out

the bona fide of the petitioner, I had directed the payment of Rs. 7 lakhs on or before 31-5-1993 and that amount has been paid though after

getting an order of extension. Taking this into consideration, I am inclined to grant some relief to the petitioner more by way of sympathy and

because of the inability of the petitioner to pay the balance. The appeal is said to be posted for hearing on 20- 9-1993. Having regard to all the

circumstances, I of the opinion that the appeal itself can be taken up for final disposal and disposed of one way or the other, so that the petitioner

will know where he stands. In this view of the matter, I modify the order of the Tribunal dated 5-3-1993 and instead of Rs. 20 lakhs directed by

them, I direct that the payment of Rs. 7 lakhs should be taken to be sufficient for waiving the pre-deposit. The Tribunal is therefore, directed to

proceed with the appeal and dispose of the same one way or the other, in accordance with law. The Writ Petition is ordered in the above terms

and there will be no order as to costs.