IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4798 of 2009 M/S PROGRESSIVE-MVR JOINT VENTURE, a Company registered under the Companies Act, 1956 having its Office at 18 m Kotla Lane, Rouse Avenue, New Delhi through its authorized signatory A.D.V.S.N. Raju, S/o Late Sanyasi Naidu, resident of Mohalla Nariyar, near Cold Storage, Village Panapur, P.S. Motipur, Distt. Muzaffarpur … Petitioner Versus 1. THE STATE OF BIHAR through Commissioner, Commercial Taxes, Bihar Vikash Bhawan, Bailey Road, Patna, Bihar, 2. The Joint Commissioner, Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur, 3. The Dy. Commissioner, Commercial Taxes-cum-Incharge, Muzaffarpur, West Circle, and 4. The Project Director, National Highway Authority of India, PIU – Muzaffarpur, Pawapuri Complex, Bhagwanpur, Muzaffarpur ………………………………………………………....Respondents. ----------- For the Petitioner:- Mr. Purnendu Singh, Mr. pronati Singh and Mr. Rakesh Kumar Sharma, Advocates. For the State:- Mr. Satyabir Bharti, AC to AAG-III. ------------ 2. 24.04.2009. Petitioner is aggrieved by Annexure-9 order. Petitioner filed an appeal before the Jt. Commissioner, Commercial Taxes (Appeal) – Respondent No. 2. Vide Annexures – 9 & 10, it was informed that there are certain defects in the appeal for it has not paid 25% of the disputed amount of tax and that the appeal is not maintainable for there is a delay of 56 days in filing the appeal. By Annexure-11, a reply was submitted on behalf of the petitioner before the Respondent No. 2. 2 According to the petitioner, more than 25% of the admitted tax amount was already deposited and, also during the pendency of the appeal the entire amount of tax was realized from the petitioner. He also stated that in view of illness of the Accountant, there was delay of 56 days in filing the appeal. In those circumstances, since the entire amount was realized from the petitioner during the pendency of the appeal, we direct the Jt. Commissioner, Commercial Taxes, Appeal – Respondent No. 2 to condone the delay, dispose of the appeal on merits and pass appropriate orders as expeditiously as possible but within three months from the date of receipt / production of a copy of this order. It is made clear that if the appeal is allowed, consequently the petitioner will automatically get refund of the excess amount of tax realised from it. dk ( J.B. Koshy, CJ ) ( Dr. Ravi Ranjan, J. )