TMI Blog1989 (2) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Tribunal, Ghaziabad, rejecting the appeal of the applicant against the judgment of the Deputy Commissioner (Appeals), Ghaziabad, refusing to grant 20 per cent waiver to the applicant for the assessment year 1982-83 (Centre). The applicant was carrying on the business of foodgrains in the assessment year in question. Its books of account for the assessment year 1982-83 (U.P.) were accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee moved an application along with the appeal for waiver of the deposit of 20 per cent, which is a condition precedent, for entertainment of the appeal in case the assessee has failed to file any return under proviso to section 9(1-B)(b) of the Act. The Deputy Commissioner (Appeals), by order dated 5th July, 1988, allowed the waiver application in part. The assessee feeling further aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the applicant that in spite of the fact that the view taken by this Court in Atma Ram Misra's case [1990] 77 STC 232; 1987 UPTC 547, has been referred to a larger Bench but so long the view taken in the aforesaid case is not overruled by this Court, the law laid down in Alma Ram Misra's case [1990] 77 STC 232; 1987 UPTC 547, is a good law and the Tribunal was bound to follow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the assessment year, 1982-83 (Centre) without insisting on the deposit of 20 per cent to be made by the applicant and dispose of the appeal according to law on merit. The parties shall bear their own costs. Let a copy of this order be sent to the Tribunal concerned as contemplated under section 11(8) of the Act. A copy of this order may be supplied to the learned counsel on payment of us ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
