ORDER : AKIL KURESHI, J. 1. The petitioner has challenged separate orders passed by the Professional Tax Officer, Unit 3, Vadodara demanding tax and penalty under the Gujarat Panchayats, Muncipalities, Muncipal Corporations and State Tax on Professions, Traders, Callings and Employments, 1976 [‘the Act’ for short]. Counsel for the petitioner submitted that the petitioner has its commercial establishments at Ahmedabad and Nandesari. The petitioner had deducted such tax from the employees and also deposited the same with the Professional Tax Authority at Ahmedabad. The respondents, however, believed that since the liability at Nandesari unit was higher, the petitioner should have deposited such tax at Nandesari. This, according to the respondents, the only breach. Thus, though the petitioner had already paid the full tax at Ahmedabad, during search, a fresh demand for the same tax and maximum penalty was raised. The petitioner was compelled to deposit such amount. Subsequently, the assessment order was passed confirming demand of tax and penalty. 2. In view of the fact that the impugned order passed by the authority are appelable in terms of section 13 of the Act, we are not inclined to interfere at this stage in this writ petition. When the statute provides for specific appellate remedy, the Court would be slow in bypassing such remedy unless of course some special grounds are made out. We notice that in section 13(2) of the Act, period of limitation prescribed in filing such appeal is 60 days. However, the provision to sub section (2) of section 13 enables the authority to admit the appeal beyond such period, if sufficient cause for delay is shown in the present case. It is pointed out that the petitioner had initially made representations to the Commissioner in view of the peculiar facts and circumstances made and when the grievance was not redressed filed these petitions. In view of such facts, if the petitioner files such appeals latest by 25.07.2017 and also prayed for condonation of delay in filing such appeals, the appellate authority shall consider the appeals on merits after condoning delay. 3. The petitions are disposed of accordingly.