Rakesh Kumar Jain, J. - (1.) The question involved in this case is as to whether the petitioners can be allowed to challenge the order of assessment passed by the assessing authority under the Punjab Agricultural Produce Market Act, 1961 [for short 'the Act'] read with Punjab Agricultural Produce Market Rules, 1962 [for short 'the Rules'] if the petitioners have been non-suited in appeal on the ground of delay and the said order is maintained in revision as well?
(2.) The brief facts of the case are that the petitioners-firm was assessed by the assessing officer of the Market Committee, Amloh on 6.5.2003. The said assessment order was set aside in appeal and the case was remanded back to the assessing officer to pass a fresh assessment order. The assessing officer again passed the assessment order on 30.3.2005. The said order was also set aside in revision on 17.3.2006 and the case was remanded back to the assessing officer again to pass a fresh order. Finally, assessing officer passed the impugned order dated 20.12.2010 and issued a demand notice to deposit the amount assessed. The said order is admittedly amenable to appeal in terms of Rule 31(13)(ii) of the Rules. The time prescribed for filing of the appeal is 60 days from the date of passing of the said order. However, the appeal filed by the petitioners was after a period of three years even without any application for condonation of delay and assigning the reason for not filing the appeal in time. The said appeal was dismissed by the Appellate Authority (General Manager) with the observation that the appeal has been filed after the expiry of statutory period prescribed that too after almost 3 years even without filing an application for condonation of delay. The petitioners challenged that order by way of revision before the Special Secretary Agriculture, Punjab. The revision was also dismissed on that ground alone that the appeal was filed with a huge delay without assigning any reason and even without filing any application for delay.
(3.) Learned counsel for the petitioners has submitted that the order passed by the appellate and the revisional authority will not effect his case in challenging the order of assessment if the order of assessment is basically no-nest and against the rules much less Annexure P-4.;