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2015 (5) TMI 450 - HC - VAT and Sales TaxRectification of application - Appeal dismissed for non compliance order - Held that:- Against the petitioner's willingness to deposit sum of ₹ 50 lacs during the appellate proceedings, the Tribunal reduced such requirement to ₹ 24 lacs on the say of the petitioner. The petitioner's advocate had assured the Court that such amount would be deposited within two days from the date of order. Instead of making good such deposit by 29.6.2007 as assured, the petitioner filed affidavit before the Tribunal on 18.2.2008 suggesting that due to death of husband of the Director of the petitioner company and for want of making arrangement of funds, the amount could not be deposited. The Tribunal rejected the application noting that such amount of ₹ 24 lacs which was required to be deposited within two days, was not deposited till the year 2013. When the representative of the petitioner held out a promise before the Tribunal that such sum of ₹ 24 lacs would be deposited within two days, none of the factors sought to be pressed in service for recalling such order existed. Such development took place much later. On such basis, condition could not be rescinded. Tribunal committed no error. Before the Tribunal, the petitioner had requested for a remand to enable the petitioner to take benefit of amnesty scheme. While accepting such request, the Tribunal imposed precondition. Such condition was as suggested by the counsel for the petitioner. Amount required to be deposited was less than half of the petitioner had agreed before the first appellate authority. In fact, it was stated that such amount would be deposited within two days. Much later the petitioner requested for deletion of such condition. Even till date such amount is not deposited. - Time extended for making deposit - Decided partly in favour of assessee.
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