TMI Blog2000 (11) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 - KIRPAL B.N. AND DORAISWAMY RAJU JJ. A.P. Kurukshetra and Mahabir Singh, Advocates, for some respondents. P.K. Goswami, Senior Advocate (Rajiv Mehta, Ms. Ameeta V. Duggal and B. Vijayalakshmi Menon, Advocates, with him), for the appellant. Rajiv K. Garg and N.D. Garg, Advocates, for some respondents. N.R. Choudhury, J.P. Pandey and Somnath Mukherjee, Advocate, for some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, appeal to the prescribed authority against such assessment or penalty: Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty levied has been paid: Provided further that the authority before whom an appeal has been filed may, for reasons to be recorded in writing, direct the appellant to pay any lesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Commissioner unless at least fifty per cent of the amount of tax assessed, or as the case may be, fifty per cent of the amount of penalty levied has been paid by the dealer where the order against which revision is filed relates to assessment of tax or imposition of penalty." 3.. As we see it, the point in issue is no longer res integra. This Court in Gujarat Agro Industries Co. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormally of course the provisions of the Act would have to be complied with, but the availability of the writ jurisdiction should dispel any doubt which a citizen has against a high-handed or palpable illegal order which may be passed by the assessing authority. 5.. For the aforesaid reasons, these appeals are allowed and the judgment of the High Court is set aside. No costs. Appeals allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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