Lodha Fabrics vs State of Rajasthan

M.C. Jain, J.—This petition is squarely covered by the decision of this Court in D.B. Special Appeal No. 854/1986 Lodha Fabrics Pali v. State of Rajasthan and two Ors. appeals decided on 4.7.1986.

Admittedly, the petitioner had an alternative remedy of appeal which the petitioner has not availed so the writ petition is liable to be dismissed on the aforesaid grounds. Counsel for the petitioner submitted that prescribed time for filing the appeal is already over and the appeal would be beyond limitation and it is likely that delay may not be condoned. So it may be directed that question of limitation may not be raised by the department. Reliance is placed on a decision given by the High Court of Gujarat in Ambica Mata Yarn Manufacturing Co. Baroda v. Superintendent of Central Excise Range-IV Baroda and Ors. reported in 1982 Excise Law Times at page 224.

In view of the above, it may be stated that although appeal cannot be preferred after the expiry of the period of limitation and it is open to the authority concerned to condone the delay, the petitioner in this case availed the remedy by invoking extraordinary jurisdiction of this Court. In view thereof it would be proper that a direction may be given in terms of the aforesaid case relied on by Mr. B.C. Mehta.

Accordingly, the Writ Petition is dismissed. However, it would be open to the petitioner to prefer an appeal against the impugned order dated 4.2.1984 passed by Deputy Commissioner (Appeals I), Commercial Taxes, Jodhpur. In case the appeal is filed within two weeks, it is directed that the department shall not raise objection of limitation and shall decide the appeal with expedition as far as possible within three months.