ARVIND LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) WHAT is challenged by the petitioners in the present Special Civil Application under Article 226 of the Constitution of India is the impugned orders of assessment dtd. 5 th March, 2012 passed by the respondent No.1 for the A.Y. 2007-08.

(2.) CONSIDERING the fact that against the impugned orders of assessment, petitioners have statutory remedy available before the first appellate authority and in fact, with respect to the other assessment order for different period, petitioners have already preferred appeal, Mr.Joshi, learned counsel appearing on behalf of the petitioners seeks permission to withdraw the present Special Civil Application so as to enable the petitioners to prefer appeal before the first appellate authority. However, has requested to grant some reasonable time to the petitioners to prefer appeal before the first appellate authority along with application for waiver of pre-deposit, as, as such the petitioners are protected since last one year. He has also requested to make suitable observations that while considering application for waiver of pre-deposit, the appellate authority may consider that the impugned recovery is on the basis of penalty, which according to the petitioners was not leviable at all, in accordance with law and on merits. He has also requested to make suitable observations that this Court has not expressed anything on merits, more particularly with respect to the issues raised in the present petition and the same may be considered by the appellate authority in appeal in accordance with law and on merits and subject to demand of pre-deposit as may be ordered (subject to even challenging the order of pre-deposit before the appropriate authority).