R.H. Zaidi, J. - (1.) Heard Mr. S. M. K. Chaudhary, learned counsel for the petitioner, Mr. Srikant Singh, learned counsel for the respondents and also perused the record of the case. As requested by the learned counsel, this petition is disposed of finally at this stage.
(2.) By means of this petition, petitioner prays for issuance of a writ, order or direction in the nature of certiorari quashing the order dated 18.10.1997 passed by respondent No. 3, whereby appeal filed by the petitioner under Rule 9 of Water (Prevention and Control of Pollution) Cess Rules, 1978 was dismissed as barred by limitation.
(3.) Assessment order was passed against the petitioner on 15.7.91 by respondent No. 2, the Prescribed Authority, under the Water (Prevention and Control of Pollution) Cess Act. 1977. Challenging validity of the said order, petitioner filed appeal before the appellate authority on 5.9.1991, along with an application for condonation of delay, wherein it was asserted that the assessment order was communicated to the petitioner on 26.7.91 and that the petitioner in the meanwhile also preferred review application on the advice received from the counsel : but since it was not decided, he was advised to file appeal. Under the facts and circumstances of the case, it was pleaded that the delay in filing the appeal was liable to be condoned. Appellate authority dismissed the application for condonation of delay and also appeal as barred by limitation, holding that he had no jurisdiction to condone delay beyond forty-five days.;