Commissioner Of Income Tax,Panaji v. Neelam Ajit Phatarpekar

IN THE HIGH COURT OF BOMBAY AT GOA CIVIL REVISION APPLICATION NOS. 11, 12, 13, 14, 15 AND16 OF 2016 CIVIL REVISION APPLICATION NO. 11 OF 2016 COMMISSIONER OF INCOME TAX,PANAJI. ... Petitioner Versus NEELAM AJIT PHATARPEKAR. ... Respondent CIVIL REVISION APPLICATION NO. 12 OF 2016 COMMISSIONER OF INCOME TAX,PANAJI. ... Petitioner Versus M/S. SESA GOA, LTD. ... Respondent CIVIL REVISION APPLICATION NO. 13 OF 2016COMMISSIONER OF INCOME TAX,PANAJI. ... Petitioner ... Petitioner Versus M/S. ZUARI MAROC PHOSPHATES LTD., ... Respondent CIVIL REVISION APPLICATION NO. 14 OF 2016COMMISSIONER OF INCOME TAX,PANAJI. ... PetitionerVersusM/S. SESA GOA LTD ... Petitioner... Respondent CIVIL REVISION APPLICATION NO. 15 OF 2016 COMMISSIONER OF INCOME TAX,PANAJI. ... Petitioner Versus M/S. SESA INDUSTRIES LTD ... Respondent AND CIVIL REVISION APPLICATION NO. 16 OF 2016 COMMISSIONER OF INCOME TAX,PANAJI. ... Petitioner Versus KALA MINES AND MINERALS ... Respondent Ms. Asha Dessai, Advocate for Petitioners. Coram:- C. V. BHADANG, J.Date:- 22nd April, 2016 P.C. These Civil Revision Applications at the instance of the Revenue,seek to challenge the Order dated 11.03.2016 passed by the Deputy Registrar ofthis Court refusing registration of Tax Appeals on account of non-payment of Courtfees. The Order records that the matter was listed before the Registrar and inspiteof grant of opportunities, the office objection was not removed. 2. The learned Counsel appearing for the Petitioners state that onaccount of some procedural formalities, sanction for the amount of Court fees was delayed because of which the Court fee could not be paid within time. She submitsthat in each of the Tax Appeals, the fixed Court fee of Rs.10,000/- is payable. 3. Having regard to the fact that the registration of the Tax Appeal wasrefused, there is no need to issue notice to the Respondent at this stage.Considering the circumstances and the submissions made, the following Order ispassed : ORDER (i)CRA nos. 11, 12, 13, 14, 15 and 16 of 2016,are allowed. (ii)The impugned Order refusing registration ofthe Tax Appeal is hereby set aside subject to thecondition that the Petitioner shall deposit the Courtfees and remove all the office objections, if any, andpay costs of Rs.2,000/- in each of the Tax Appeals,within one week from today. (iii)The costs shall be paid/deposited with theGoa State Legal Services Authority. (iv) Civil Revision Applications are disposed of inthe aforesaid terms. arp/* C. V. BHADANG, J.