RAKESH KUMAR JAIN,J. - (1.) The defendants are in appeal against the judgment and decree of both the Courts below.
(2.) The suit of the plaintiff was partly decreed by the trial Court, declaring the assessment order dated 30.4.2008 raising the demand of Rs. 91,583/- as illegal and the defendants were directed to refund the said amount of penalty deposited by the plaintiffs, under protest on 1.5.2008. However, the remaining relief sought by the plaintiff was declined. The lower Appellate Court dismissed the appeal of the defendants.
(3.) Learned counsel for the appellants has filed this appeal along with an application for condonation of delay of 71 days.;