TMI Blog1978 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice on the assessee; but none has appeared. An ex parte assessment was made against the assessee and he deposited an amount of Rs. 3,682.02 before moving the application under section 30 for setting aside the ex parte order. An application under section 30 can be entertained in case a particular amount of tax is deposited by the assessee. The assessee had to deposit an amount of Rs. 3,910.23 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for restoration. The assessee had contended that no penalty had been imposed. This contention was not disputed before the Judge (Revisions). In case penalty proceedings were subsisting at the time the restoration application was made, the sales tax authorities could have easily produced the relevant records to establish that this was so. The records relating to penalty proceedings were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity is concerned. It lays down that the tax or other amount payable by the dealer may be adjusted from cash security furnished by the dealer. A combined consideration of section 29(1) and rule 88 leaves little room for doubt that cash security deposited by a dealer can be adjusted towards the tax due. In the present case, as there is nothing on the record to indicate that penalty proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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