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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. The application is allowed.
Connect with Appeal no. 65 of 2023 and list on March 16, 2023. In the meanwhile, respondent will file a reply within two weeks from today. Rejoinder may be filed on or before the next date.
Since the interim orders have been passed in the connected appeals, the appellant is also entitled for a similar relief. We accordingly direct the appellant to deposit 10% of the penalty amount within 3 weeks from today. If the amount is deposited, the balance amount shall not be recovered during the pendency of the appeal.
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.