1994 (9) TMI 320

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..... compelled to seek directions from this Court. Against the order of the assessment passed by the Assessing Authority, namely, the Excise and Taxation Officer, Faridabad, the petitioner filed an appeal before the Joint Excise and Taxation Commissioner (Appeals), Faridabad. It also applied for exemption from payment of tax which is otherwise a condition precedent for hearing of the appeal. This appl .....

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..... inclination to hear the appeal at an early date, an application dated September 1, 1994, was filed by the counsel for the petitioner once again requesting the Tribunal to hear the matter so that the appeal may not become infructuous. Notwithstanding this application, the Tribunal has fixed the appeal of the petitioner for hearing on October 6, 1994, i.e., the day on which the second instalment is .....

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..... Tribunal to hear and decide the application for interim stay before the date fixed for payment of tax lapses. By fixing a date subsequent to the last date by which the party is required to deposit the tax, the appellate authority/Tribunal cannot render the appeal filed by the aggrieved party infructuous. The appellate authority as well as the Tribunal should remember that they are quasi-judicial .....

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