TMI Blog1967 (4) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... meet no part of which was admitted by the petitioner-firm) as a precondition for entertaining the revision petition on merits. Since the amount was not deposited at the initial stage, order dated 27th October, 1964 (annexure 'C'), was passed by the Additional Assistant Excise and Taxation Commissioner, Punjab, directing that if the amount was not deposited till 16th November, 1964, the revision petition would be rejected summarily. On 16th December, 1964, the petitioner came to this Court to quash the order of respondents Nos. 2 and 3, insisting on the deposit of the amount of the impugned demand before the revision petition could be heard; It is conceded by Shri Anand Swarup, the learned AdvocateGeneral for the State of Haryana, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under subsection (7) of section 11 of by any order passed by the Assessing Authority under this Act may, in the prescribed manner, appeal to the prescribed authority within sixty days from the date of receiving such notice or order: Provided that no appeal shall be entertained by such authority unless he is satisfied that -the amount of tax assessed on the dealer has been paid: Provided further that such authority if he is satisfied that a dealer is unable to pay the tax assessed, may, for reasons to be recorded in writing, entertain an appeal without the tax having been paid. (2) Subject to such rules of procedure as may be prescribed, the said authority may pass such orders in relation thereto as he may think fit." In Daya Krishan v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch had been struck down by this Court would automatically get revived or not consequent on the amendment of section 21 of the Act. It Is not necessary to decide this question, because rule 61-A quoted in an earlier part of this judgment Is ultra vires even section 21(3A) of the Act as amended in 1965. The provision made in rule 61-A is of the kind authorised by section 20(1) of the Act which vests such power in the appellate authority. There is marked difference between the phraseology of the relevant proviso to section 20(1) of the Act on the one hand, and sub-section (3A) of section 21 on the other. The appellate authority under section 20 of the Act read with the relevant rules is bound to insist on the deposit of the amount of demand be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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