TMI Blog2013 (12) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in the Return Memo - Adjustment of amount due as per section 51 - Held that:- for a condition to entertain an appeal does not mean that the Memorandum of Appeal shall be returned because of such non- compliance pertaining to pre-deposit. The only consequences that the appeal shall not be entertained which means the appeal shall not be considered on merits and eventually has to be dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AG Mr. B.Balaji,Adv. (N.P.) ORDER Leave granted. 2. The present appeal by special leave is directed against the judgment and order dated 24.06.2011 passed by the High Court of Judicature at Madras in W.A. No. 730 of 2011 wherein the Division Bench declined to interfere with the judgment and order dated 17.02.2011 passed by the learned Single Judge in W.P. No. 2974 of 2011. 3. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve returned the Memorandum of Appeal on the ground that Section 51 uses the term "entertain" and second, the amount that was due to the appellant from the department was to be adjusted for the purpose of deposit as envisaged under Section 51 of the Act. The Division Bench came to hold that the proof of deposit of tax has to be produced at the time when the appeal is taken for consideration but not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the assessee should deposit the amount demanded by the first appellate authority under Section 51 of the Act and the cavil over proper adjustment should be agitated in a proper proceeding before the authorities. 7. Learned counsel for the assessee accepting the said decision submitted that in that event the finding recorded by the Division Bench to the effect that there had been proper ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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