[2025:RJ-JP:14542-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 332/2020 Mr. Prahlad Kumar Bansal Son of Mr. Kedar Nath Bansal, Aged About 69 Years, Resident of Azad Mandi, Bayana, Rajasthan- 321401, Prop. M/s Prahlad Kumar Mahesh Chand ----Petitioner Versus Appellate Authority, Commercial Tax Department, Bharatpur. ----Respondent For Petitioner(s) : Mr. Suresh Agrawal For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 01/04/2025 1. This petition is filed challenging the order imposing penalty and the order of the First Appellate Authority dismissing the appeal. 2. Learned counsel for the petitioner at the outset fairly submits that the entire demand has been deposited. The petitioner has remedy of appeal before the tribunal but till date tribunal is not functional. 3. This petition is disposed of relegating the petitioner to remedy of appeal. In case, petitioner files an appeal within three months from constitution of the tribunal, the same shall be considered to have been filed within limitation. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/Sourav/24