DESH BANDHU GUPTA Vs. STATE OF U P

JUDGEMENT

(1.) THIS writ petition has been filed for quashing the order dated 16.02.2009 passed by the Special Judge (SC/ST) Act, Bareilly in Tax Appeal No. 31 of 1998 with a further prayer for a direction upon the first Appellate Authority to consider the appeal no. 193 of 1997 (Desh Bandhu Gupta v. Nagar Nigam, Bareilly), in a time bound manner. From the records of the present writ petition it is apparent that Ist appeal under Section 476 has been filed. Such an appeal can be heard only if the entire money demanded under the order is appeal is deposited as per Section 427(Da) of the Municipal Corporation Act. It is further not disputed that application made by the petitioner for grant of waiver from such deposit was rejected and the appeal filed against the same has also been dismissed after referring to the Section 472 (Da) under the order impugned in this petition. I have heard learned counsel for the parties and have gone through the records of the present writ petition. The order passed by the Special Judge (SC/ST) Act is based on true and correct interpretation of Section 472 (Da) which provides that an appeal can be heard only after the entire money demanded under the order in appeal has been deposited. In view of the aforesaid the challenge to the order of the Special Judge (SC/ST) Act is held to be misplaced. Since the Ist appeal filed by the petitioner cannot be heard unless the deposit is made, the other prayer made for a direction to the Ist Appellate Authority also cannot be directed by this court. However this order will not prejudice the right of the petitioner to deposit the entire money demanded if it is so desired and the Court hopes and trust that the appeal shall be heard and decided strictly in accordance with law, at the earliest.