The Madras High Court granted liberty to the petitioner to file a delayed appeal due to the demise of counsel on record and granted 2 weeks for filing the appeal.
The petitioner, M/s. Star Yarn, had challenged the impugned order of detention issued by the State Tax Officer (INT), Roving Squad, Chennimalai, Erode. The petitioner had approached the High Court under Article 226 to issue a writ of certiorari on the respondents.
It was submitted by the writ petitioner’s counsel that the petitioner was unable to file an appeal on time due to the demise of the petitioner’s earlier counsel on record, the petitioner was not in a position to get appropriate advice. It was submitted that the petitioner remitted the entire disputed tax amount with 200% penalty, and due to this it was requested to grant liberty to file an appeal.
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The HC noted that ‘considering the submissions made by the learned counsel for the petitioner that since the petitioner’s earlier counsel on record passed away, the petitioner was not in a position to file an appeal, this Court is inclined to grant liberty to file an appeal.’
The bench noted that more than two and a half years had passed since the impugned order was issued, but still, it considered the plea made by the petitioner. The court noted that the petitioner’s inability to file the appeal in time was due to the demise of their earlier counsel, which was beyond their control.
Justice Krishnan Ramaswamy of the Madras High Court granted liberty to the petitioner to file an appeal before the Appellate Authority within two weeks from the date of receiving a copy of the court’s order. The court also directed the Appellate Authority to consider the appeal on its merits and in accordance with the law, without insisting on the limitation aspect. The Appellate Authority was instructed to hear the petitioner and pass appropriate orders as expeditiously as possible.
The writ petition was disposed of, and no order as to costs was issued.
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