TMI Blog1998 (9) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 23 reads as follows: 23(6). Notwithstanding that a petition has been preferred under sub-section(1), the tax shall be paid in accordance with the assessment made in the case: Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment and the assessing authority shall amend the assessment accordingly and thereupon the amount overpaid by the assessee shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be. By operation of sub-section (4) of section 24 of the Act, the above provision relating to st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an alteration of procedure arises in this case. Right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi-judicial adjudications. The right to appeal is a statutory right and it can be circumscribed by the conditions in the grant. 4.. In the instant case, Mr. Sarangan, the learned counsel for one of the appellants sought to contend that sub-section (6) of section 23 of the Act would have to be read as a reiteration of the liability of the assessee to pay the tax and cannot be regarded as a bar on the power of this Court to grant stay of the operation of the impugned order. He further contended by placing reliance upon the decision of the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner as has been prescribed. It is clear from the above provision that the power of the appellate authority to stay the operation of the impugned order is governed by sub-section (3) of section 20 and is not an absolute one. Clause (a) of sub-section (3) of section 20 of the Act is a threshold bar for the entertainment of an appeal by the appellate authority while clause (b) of subsection (3) of section 20 of the Act read with the proviso regulates the power of the appellate authority to grant stay of the impugned order. 6.. Section 22 of the Act deals with appeals to the Appellate Tribunal. Subsection (5) of section 22 reads as follows: 22(5) Notwithstanding that an appeal has been preferred under subsection(1), tax shall be paid in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the assessee s obligation to pay the tax determined, then there was no reason to incorporate sub-section (6) of section 23 and include a proviso for adjustment of tax liability pursuant to the order of the High Court in revision by refund of the overpaid amount without interest or the recovery of the additional amount of tax due. The interpretation suggested on behalf of the appellants if accepted would render sub-section (6) redundant and its proviso meaningless. Similar situation is dealt with in Narula Trading Agency v. Commissioner, Sales Tax, Delhi [1981] 47 STC 45 (Delhi) [FB] where it is observed as follows: The general rule is that appeal shall not be entertained by the appellate authority unless the tax or the penalty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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