Appellant granted last opportunity to file affidavit of valuation, subject to payment of cost.

Appellant granted last opportunity to file affidavit of valuation, subject to payment of cost.

Income Tax

The appellant has been given multiple opportunities to file the affidavit of valuation but has failed to do so. Although no further leniency is required, in the interest of justice, a final four-week extension is granted on the condition that the appellant pays a cost of Rs. 25,000. The cost must be deposited with the Supreme Court Legal Services Committee. It is emphasized that the payment of cost is mandatory, and failure to comply will result in the dismissal of the appeal for non-prosecution without any further consideration by the court.



The appellant has repeatedly been given chances to file the affidavit of valuation but has failed to do so. Despite no requirement for further leniency, the court, in the interest of justice, grants a final four-week extension. However, this extension is conditional upon the appellant paying a cost of Rs. 25,000, which must be deposited with the Supreme Court Legal Services Committee. It is explicitly stated that the payment of cost is mandatory, and if the appellant fails to comply, the appeal will be dismissed for non-prosecution without any additional consideration by the court.



Despite various opportunities given to the appellant, he has

not filed the affidavit of valuation. Though no further indulgence

need be given, however, in the interest of justice, four weeks'

time, by way of last opportunity, is granted, subject to payment of

Rs. 25,000/- as cost, which shall be deposited with the Supreme

Court Legal Services Committee. It is made clear that the cost is a

pre-condition and if that is not deposited, the appeal shall be

treated as dismissed for non-prosecution without further reference

to the court.




[A.K. SIKRI]




NEW DELHI;



OCTOBER 25, 2018.




Despite various opportunities given to the appellant, he

has not filed the affidavit of valuation. Though no further

indulgence need be given, however, in the interest of justice, four

weeks' time, by way of last opportunity, is granted, subject to

payment of Rs. 25,000/- as cost, which shall be deposited with the

Supreme Court Legal Services Committee. It is made clear that the

cost is a pre-condition and if that is not deposited, the appeal

shall be treated as dismissed for non-prosecution without further

reference to the court.




(ASHWANI THAKUR) (RAJINDER KAUR)



COURT MASTER (SH) BRANCH OFFICER




(Signed order is placed on the file)