HEIDELBERG CEMENT INDIA LIMITED REPRESENTED BY ITS DEPUTY GENERAL MANAGER B. OMKARAPPA Vs. THE ASST. ECECUTIVE ENGINEER, BESCOM AND OTHERS

JUDGEMENT

(1.) SRI B. Rudra Gowda, the learned Counsel, is directed to take notice for the respondents.

(2.) THESE Writ Petitions are directed against the demand dated 17.8.2010 issued by Respondent No. 1, demand dated 29.9.2010 as per Annexure -F and also demand issued on 8.10.2010 as per Annexure -G and seeking quashing of the same or in the alternative to receive the statutory appeal and pass appropriate orders on merits.

(3.) SRI Rudra Gowda, learned Counsel appearing for the Respondents submit that, against the impugned demands a statutory appeal is provided. In order to avail the benefit of statutory appeal, the Petitioner has to deposit 50% of the amount demanded. If be deposits the amount, the appeal would be entertained and would be decided on merits after hearing him. It is also submitted that by virtue of Regulation 44.04, the fifth respondent -Managing Director is the appellate authority who has competence to adjudicate the correctness of the demand notice.