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2013 (12) TMI 442 - SC - VAT and Sales TaxAdmissibility of appeal - Appellate authority returned the Memorandum of Appeal on the ground that Section 51 uses the term "entertain" - Single Judge directed the assessee to comply with all the requirements as intimated by the appellate authority in the Return Memo - Adjustment of amount due as per section 51 - Held that:- for a condition to entertain an appeal does not mean that the Memorandum of Appeal shall be returned because of such non- compliance pertaining to pre-deposit. The only consequences that the appeal shall not be entertained which means the appeal shall not be considered on merits and eventually has to be dismissed on that ground. Appellant shall deposit the amount as required by the Deputy Commissioner-I, Commercial Taxes vide order dated 6.1.2011 by 30th September, 2013 whereafter the appeal shall be heard and disposed of on merits. As far as the adjustment/refund is concerned, it is open to the appellant to initiate any independent proceeding. The conclusion of the Division Bench with regard to the factum that there has been proper adjustment by the Department in respect of the claim made by the assessee is set aside - Decided partly in favour of assessee.
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