TMI Blog1991 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... mand to Rs. 90,679 including the penalty of Rs. 10,000. The appellate order is the subject-matter of challenge before the Orissa Sales Tax Tribunal. During the pendency of the second appeal, the petitioner moved for stay of realisation of tax before the Commissioner of Sales Tax. The application was disposed of by the Additional Commissioner of Sales Tax directing payment of Rs. 75,000. The petitioner claims to have paid a sum of Rs. 50,182 on different dates against the extra demand. The revisional authority held that on payment of the sum of Rs. 75,000 by May 7, 1991, the attachment made under section 13-A(1) of the Act shall be vacated. 3.. The learned counsel for the petitioner submits that the assessment has been completed without al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noperative. For resolution of this dispute which very frequently arises, it would be necessary to refer to the second proviso to sub-section (5) of section 13. Clause (a) of the said proviso deals with the discretion of the specified authority to stay recovery of the amount in respect of which notice has been issued under sub-section (4) of section 13 and an appeal has been presented under sub-section (1) of section 23. Clause (b) deals with such power when an appeal has been preferred under clause (a) of sub-section (3) of section 23. Subsection (7) of section 13-A provides that no action shall be taken under the said section in respect of any amount of tax or penalty, the date of payment of which has been extended by the Commissioner unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of demand in form X with a direction to him to pay the amount within a stipulated time shall be served. Under subrule (2) where a dealer has not paid the amount of demand or has failed to produce the evidence of payment by the due date in accordance with the notice in form X, he exposes himself to levy of penalty under sub-section (5) of section 13. The second proviso to sub-rule (2) of rule 31 provides that if collection of sum specified in notice of demand in form X or any part thereof has been stayed in appeal or revision, penalty may be levied under aforesaid sub-section if same is not paid and proof of such payment is not produced within a fortnight after expiry of period of stay. The explanation to sub-rule (2), inter alia, provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such a direction would be contrary to the legislative intention as inferable from the provisions referred to above. When discretion to extend the date of payment of tax is exercised under powers conferred under either of the clauses of second proviso to sub-section (5) of section 13, same is under powers conferred under proviso to sub-section (4) of section 13. 8.. On facts it is pleaded by learned counsel for the petitioner that though there was reduction in the assessment of tax in terms of appellate order, no notice as required by explanation to sub-rule (2) of rule 32 was issued and therefore, the action under sub-section (1) of section 13-A is untenable. Since there is no clear material in this regard, I have not delved into the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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