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Judgment
We have heard Mr. Prakash Shah, Advocate assisted by Mr. Kushal Shah, C.A. for the Appellant and Mr. Abhiraj Arora, Advocate assisted by
Mr. Vivek Shah, Advocate for the Respondent through video conference.
There is a delay of 90 days in filing the appeal. For the reasons stated in the application, the delay in filing the appeal is condoned. Misc. Application
no.194 of 2020 is allowed.
Two weeks time is allowed to the Respondent to file reply. A week thereafter to the Appellant to file rejoinder. List this matter on 11th August,
2020 for admission and for final disposal.
We have been informed by the learned counsel for the Appellant that the penalty has been deposited under protest. In view of the aforesaid, we
direct the Respondent to place the said amount in an interest bearing account which would be subject to the result of the appeal.
Parties are directed to contact the Registrar 48 hours before the date fixed to find out as to whether the hearing would take place through video
conferencing or through physical hearing.
The present matter was heard through video conference due to Covid-19 pandemic. At this stage it is not possible to sign a copy of this order nor a
certified copy of this order could be issued by the registry. In these circumstances, this order will be digitally signed by the Presiding Officer on behalf
of the bench and all concerned parties are directed to act on the digitally signed copy of this order. Parties will act on production of a digitally signed
copy sent by fax and/or email.