9911796707
TMI Blog1969 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... a taxable turnover of Rs. 1,15,943.25. The total tax due as per the assessment was Rs. 2,764.69 and the appellant disputed the tax liability to the extent of Rs. 2,187.30. The balance, which is the admitted tax, came to Rs. 577.39 but the appellant remitted only an amount of Rs. 536.13 along with the appeal memorandum. The Appellate Assistant Commissioner dismissed the appeal on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the tax liability of the petitioner had been reduced and therefore no appeal could be preferred against the said order under section 34. Against this order, the petitioner filed an appeal before the Sales Tax Appellate Tribunal. It was contended before the Tribunal that in the original appeal filed before the Appellate Assistant Commissioner various contentions had been raised against the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when he filed the appeal before the Appellate Assistant Commissioner. Under the second proviso to section 34, no appeal can be entertained unless it is accompanied by satisfactory proof of payment of the tax or other amounts admitted by the appellant to be due. As such we are unable to find any defect in the order passed by the Appellate Assistant Commissioner, rejecting the appeal. The contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to the Appellate Assistant Commissioner does not take within its ambit a rectification order which reduces the assessment or penalty. The result is that merely for the reason that a rectification order has been passed, the petitioner-assessee does not get a right of appeal. The decision of the Tribunal is correct and merits no interference at our hands. The petition is dismissed with costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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