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Case Law Details

Case Name : Ravi Taparia Vs Union of India & Ors. (Calcutta High Court)
Appeal Number : M.A.T. 1850 of 2024
Date of Judgement/Order : 24/09/2024
Related Assessment Year :
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Ravi Taparia Vs Union of India & Ors. (Calcutta High Court)

The case of Ravi Taparia Vs Union of India & Ors. involved an intra-Court appeal regarding an order issued on September 4, 2024, in W.P.A. No.17838 of 2024. The Calcutta High Court upheld the earlier ruling, which required the appellant to seek an alternate remedy by appealing to the appropriate appellate authority. The appellant contested this order primarily due to the imposed cost of Rs. 5,00,000 to be paid to the respondent authorities. While the High Court found no merit in interfering with the directive to approach the appellate authority, it disagreed with the financial penalty imposed.

The High Court modified the earlier order by stipulating that instead of paying Rs. 5,00,000 to the respondents, the appellant must deposit this amount with the adjudicating authority. This deposit would be treated as a prerequisite for the appellate authority to entertain the appeal. The court instructed that the appeal must be submitted within six weeks of receiving the server copy of the judgment, provided that the appellant fulfills the condition of the deposit. Furthermore, it mandated the payment to be made through the cash ledger, which would be processed according to legal requirements. The court concluded that the appeal, along with the connected application, was disposed of without imposing additional costs on either party, emphasizing the procedural focus of the ruling.

Case Argued for Appellant by Himangshu Kumar Ray, Advocate

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

This intra-Court appeal by the writ petitioner is directed against the order dated 4th September, 2024 in W.P.A. No.17838 of 2024. By the said order, the learned writ court relegated the appellant to avail the alternate remedy of preferring an appeal before the appellate authority. However, the appellant is aggrieved by the direction to pay a sum of Rs.5,00,000/- as cost to the respondent authorities.

2. In our view, the order directing the appellant to approach the appellate authority does not call for interference. However, we are of the view that instead of directing payment of cost to the respondent of Rs.5,00,000/-, the appellant shall deposit the said amount before the adjudicating authority and the said deposit shall be treated as the requisite pre-deposit for entertaining the appeal by the appellate authority.

3. The appeal shall be presented within a period of six weeks from the date of receipt of server copy of this judgment and order and the appeal shall be entertained by the authority and decided on merits, provided the appellant complies with the above condition of deposit of Rs.5,00,000/- before the department as pre-deposit.

4. The appellant is directed to comply with the above conditions by effecting payment through the cash ledger, which will be converted as per law.

5. Accordingly, appeal and the connected application (I.A. No. CAN 1 of 2024) stand disposed of.

6. No costs.

7. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

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