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2008 Supreme(All) 352

SUDHIR AGARWAL, SUSHIL HARKAULI
VIMAL ORGANICS LTD. – Appellant
Versus
STATE OF UTTAR PRADESH – Respondent


Advocates:
Counsel :
Manish Goel for the Petitioners; K.P. Shukla and S.C. for the Respondents.

JUDGMENT

Hon’ble Sudhir Agarwal, J.—The petitioner filed 12 appeals against assessment orders passed by the Cess Officer, U.P. Pollution Control Board, Lucknow relating to period 1994 to 2007. The said appeals were preferred on the same day, namely, 15.10.2007 under Section 13 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as “the Act”) read with Rule 9 of the Water (Prevention and Control of Pollution) Cess Rules, 1978 (hereinafter referred to as “the Rules”). The limitation for filing appeal was only thirty days from the date of communication of order of assessment. The power to condone delay in filing appeal is also limited upto 45 days. Thus all the said appeals, being filed beyond limitation, have been rejected by the appellate authority vide order dated 15.11.2007. Aggrieved, the petitioner has come up in this writ petition under Article 226 of the Constitution of India, invoking extraordinary and equitable jurisdiction of this Court seeking a writ of certiorari for quashing the appellate order dated 15.11.2007 (Anenxure 1 to the writ petition). Since in the meantime recovery proceedings had also been initiated, it has also sought a












































































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