TMI Blog1993 (8) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority framed assessment. However, the Deputy Excise and Taxation Commissioner on issuing notices under section 40(1) of the Act revised assessment on September 30, 1991. Annexure P4 is copy of the order. The petitioner filed an appeal before the Sales Tax Tribunal. Ultimately, the Tribunal dismissed the appeals as well as application filed therein for not showing sufficient cause for non-payment of the tax on October 22, 1992. Copy of the order is annexure P8, which is challenged in this petition. On notice of motion having been issued, reply has been filed on behalf of the respondents supporting the order of the Tribunal. Short question that arises for consideration is with respect to interpretation of section 39(5) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal no application was filed showing sufficient cause for non-deposit of tax and the penalty imposed. It was subsequently on July 21, 1992, such an application was filed which was dismissed by the Tribunal. The appeal was also dismissed. The question thus for consideration is as to whether the Tribunal was justified in dismissing the aforesaid application without recording any reasons. The same was dismissed on the ground of limitation. On perusal of section 39(5) of the Act as reproduced above, we find that no period of limitation as such was prescribed for filing such like application. The same could be filed either along with the appeal or separately. The question of satisfaction of the appellate authority could be determined even aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal within that period. " The reading of the provision aforesaid will show that the appeal can be entertained after expiry of the period prescribed if sufficient cause for not preferring the appeal has been shown. The appeal could be admitted or entertained but could not be heard or disposed of without pre-deposit of the disputed tax. The appellate authority could adjourn hearing of appeal for giving time to deposit tax. The court observed as under: "This apart, an assessee may not be able to deposit the tax while filing the appeal but may be able to pay it up within a short time, or at any rate, before the appeal comes on for hearing in the normal course. There is no reason to construe the provision so rigidly as to disable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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