Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2007 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 542 - HC - VAT and Sales TaxNon-suiting the petitioner for making an application under the provisions of section 5 of the said Act - Held that:- It is clear from the relevant period that the tax case (appeal) has been filed before the Taxation Special Tribunal and the Special Tribunal received on January 29, 1999 for further process and it has been processed and returned on June 23, 2003 for compliance of certain defects. After complying with the defects, it has been re-presented on June 25, 2003. Thus, it shows that the papers have not been rejected by the Tribunal once and for all. Further, with reference to the terminology employed in the section "file" and "pending", it is impermissible to import any additional word in the provision that in order to be eligible to file an application under section 5 of the 2002 Act, the appeal must be admitted as the word "admission" has not been used in section 4 of the 2002 Act. Even assuming that in a case the Special Tribunal did not find any case for admission on merits, that has to be stated by passing an order for dismissal. That contingency neither was visualised nor did it happen in this case. It is enough if an appeal or revision is filed and pending for consideration. Thus view that the Tribunal has taken a correct view. W.P. dismissed.
|