TMI Blog2005 (7) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ine reasons, or there may be a very glaring mistake in the order, or where waiver or stay should be done for some other good and appropriate reason. There may be cases where a huge demand is arbitrarily made by an assessment order although the assessee can clearly satisfy the appellate authority that he is not liable to pay tax at all, or at a far lower amount. Because of the absence of provision for waiver or stay in Section 31 of the Act many cases are coming up directly by way of writ petition in this Court challenging the assessment order. We are not inclined to entertain such writ petitions because there is alternative remedy by way of appeal. However, the appeal may be rendered illusory in many cases because there is no provision for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by imposing tax liability to the tune of Rs.7,88,440/-. Since the grievance of the appellant appears to be genuine the learned Judge has also set aside the order of assessment, but however, imposed a condition that the appellant should deposit a sum of Rs.3,00,000/- (Rupees three lakhs only) towards the TNGST assessment apart from paying the entire tax component in respect of the CST assessment. In such circumstances, we only modify that part of the order of the learned Judge directing the appellant to pay the above said sum. Instead, we direct the appellant to furnish personal bond for the entire tax liability imposed by the assessing authority both TNGST as well as CST. We confirm the other part of the order of the learned Judge settin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority and the tax admitted even in genuine and appropriate cases. In our opinion absence of such provision permitting waiver or stay of the pre-deposit by the appellate authority in genuine and appropriate cases is often causing great hardship to the dealers. 6. In almost all the Tax Statutes wherever there is a provision of pre-deposit of some amount subject to which alone the appeal can be entertained there is almost invariably a provision permitting waiver or stay by the appellate authority of the pre-deposit amount in genuine and appropriate cases where the assessee can satisfy the appellate authority that he has genuine difficulty in depositing the predeposit amount either in whole or any part thereof or there is some o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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