The court can intervene and direct the disposal of restoration applications without imposing onerous conditions.

By means of this petition the petitioner have prayed for a writ of certiorari for quashing the order of the appellate authority dated 22-6-1995 by which it was directed that the petitioners restoration application should be dis posed of within one month provided they first deposit the amount of tax in the lower court. The petitioners have also challenged the consequential order dated 14-9-1995 by which the assessing authority directed the petitioners to deposit Rs. 40,000 in the Treasury by 27-9-1995.

2. I have heard learned counsel for the petitioners and the Standing Counsel on behalf of the respondents at the admission stage. It appears that an ex parte order dated 18-2-1987 for paying Luxury Tax of Rs. 40,000 for the period from August, 1975 to September, 1986 was passed against the petitioners by the Luxury Tax Assessing Authority, Varanasi. The petitioners filed an application for recalling the ex parte order. They also filed an appeal under Rule 7 of the Uttar Pradesh Luxury Tax Rules, 1975 against the said ex parte order. Learned counsel for the petitioner has stated that the appeal is still pending. During the pendency of the appeal an order dated 22-6-1995 was passed in the appeal by the appellate authority directing the petitioners to deposit the amount of tax first and thereafter the restoration application of the petitioners shall be decided by the Luxury Tax Assessing Authority within one month. In consequence of the order passed by the appellate authority the assessing authority has passed an order dated 14-9-1995 fixing 27-9-1995 for hearing of the restoration application and directing the petitioners to deposit the amount of Rs. 40,000 in the Treasury by the said date. Learned counsel has contended that such a condition can not be legally imposed by the appellate authority for consideration of the restoration application and the con dition imposed is onerous.

3. Having heard learned counsel for the parties I am of the opinion that the writ petition can be finally disposed of with a direction that the Assessing Authority shall dispose of the petitioners restoration application on the next date without insisting for the deposit of Rs. 40,000 by the petitioners as directed in the im pugned order dated 22-6-1995 of the appellate authority. For the said purpose the Assessing Authority shall fix 18-10-1995 and dispose of the restoration application on the said date. Learned counsel for the petitioners has given an undertaking before the Court that he shall inform the petitioners about the aforesaid date fixed for the disposal of their restoration application. Further, in view of the fact that the this matter is pending in appeal for the last 8 years it is also desirable that in case the restoration application is rejected by Assessing Authority the appellate authority shall hear and decide the pending appeal within one month thereafter.

4. With these observations the writ petition is finally disposed of. A copy of this order shall be given to the learned counsel for the parties within three days on payment of requisite charges, if possible.

Petition disposed of.

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