Jharkhand High Court
M/S Rural Electrification Proj vs Union Of India & Anr on 7 September, 2012
Author: Prakash Tatia
Bench: Chief Justice, Aparesh Kumar Singh
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 1283 of 2012 M/s. Rural Electrification Project, D.V.C Vs. Union of India & Ano.
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE APARESH KUMAR SINGH For the Appellant/Petitioner : Mr.P.K.Singh For the Respondents : M/s. Ratnesh Kumar, Sr.S.C.C (Excise) Amit Kumar Dated 7 September, 2012 th The petitioner has challenged Annexure - 1 dated 14.2.2012. According to the learned counsel for the petitioner, though there is provision of appeal under section 85 of the Finance Act, 1994 to challenge the order dated 14.2.2012, but the appellate authority is not accepting the appeal of the petitioner.
It appears that by Annexure - 1 dated 14.2.2012, petitioner's objection against the levy of interest has been rejected and therefore, it amounts to a decision on the issue raised by the petitioner. Section 85 provides for appeal against the order and therefore, in the fact situation the appellate authority can entertain the appeal because it requires adjudication on the issue with respect to the point of time from which the interest is leviable upon the tax in question. Therefore, this application is disposed of with liberty to the petitioner to prefer appeal before the competent authority under section 85 of the Finance Act, 1994 and if there is delay in preferring the appeal, the appeal shall be followed by an appropriate application for condonation of delay, which may be considered sympathetically by the appellate authority.
(Prakash Tatia, C.J.) (Aparesh Kumar Singh, J.) dey