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Judgment
There is a delay in the filing of the appeal. For the reasons stated in the application, the delay is condoned. Misc. Application is allowed.
Connect with Appeal No. 544 of 2023 and list on September 15, 2023. In the meanwhile, respondent may file a reply. Rejoinder to be filed on or before the next date.
In the meanwhile, the appellant will deposit 100% penalty amount within four weeks from today which would be subject to the result of the appeal. Stay application is disposed of.
This order will be digitally signed by the Private Secretary on behalf of the bench and all concerned parties are directed to act on the digitally signed copy of this order. Certified copy of this order is also available from the Registry on payment of usual charges.