TMI Blog2001 (5) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Act"), was assessed to extra demand of tax. Appeals were filed before the prescribed first appellate authority along with applications for dispensing with the requirement of pre-deposit of the disputed demand. The Deputy Commissioner (Appeals-II) (in short, "the Deputy Commissioner") by one consolidated order directed payment of Rs. 20,500 under the Act and a sum of Rs. 1,300 under the Central Act as against extra demands raised ex parte amounting to Rs. 2,04,151 under the Act and Rs. 13,322 under the Central Act for the relevant assessment year as a condition precedent for entertainment of the appeals. Only one appeal was filed by the petitioner before the Tribunal which was numbered as Appeal No. 38/STT/97. The Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 26 of the Delhi Sales Tax Rules, 1975 (in short, "the Rules"), it was held that the requirement was not fulfilled. Additionally, the appeal was not presented in the requisite format, i.e., form ST-30. 5.. Section 43 deals with appeals and reads as follows: "Section 43. Appeals.-(1) Any person aggrieved by any order, not being an order mentioned in section 44 passed under this Act or the Rules made thereunder, may appeal to the prescribed authority: Provided that where an order, not being an order mentioned in section 44 or made under section 47 is passed by the Commissioner, the person aggrieved may appeal therefrom to the Appellate Tribunal. (2) The Commissioner or any person aggrieved by an order passed in appeal by the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant may admit to be due from him has been paid. (6) The appellate authority may, after giving the appellant an opportunity of being heard- (a) confirm, reduce, enhance, or annul the assessment (including any penalty imposed), or (b) set aside the assessment (including any penalty imposed) and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed, or (c) pass such order as it may think fit. (7) Save as provided in section 45, an order passed by Appellate Tribunal on appeal shall be final." Sub-section (4) deals with filing of the appeal under the prescribed format and verification in the prescribed manner. Rule 36 deals with filing of appeal. The said rule is of great signifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant relies to satisfy the appellate authority to entertain his appeal without such payment or on payment of such lesser amount as remains unpaid. 7.. The memorandum of appeal shall be signed by the appellant or his agent and shall be presented by him or his agent to the appellate authority or be sent to the said authority by registered post." 6.. For the purpose of the present petition, sub-rule (1) and subrule (7) are relevant. As is prescribed in sub-rule (1), the appeal has to be in the form of memorandum of appeal and it has to be in form ST-30 when the appeal is against an order of assessment. Where the appeal is against any other order, it is to be written on a standard watermarked judicial paper. Undisputedly, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not properly presented in the absence of appellant's signature is not in order. 7.. It was highlighted by learned counsel for Revenue that regulation 3 of the Delhi Sales Tax Regulations, 1979 (in short, "the Regulations") dealing with procedure for filing of appeals and applications stipulates that an appeal or an application to the Tribunal shall be signed by the appellant or the applicant, as the case may be, and shall be presented by him in person or by his authorised representative. This, according to him, made signing by the appellant mandatory. This plea is without any substance, because the regulations cannot be at variance with the prescription in the Rules. As noted above, the Rules permit signature by an agent. To that extent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and possibly different assessees; nevertheless it was observed that one application for reference is maintainable. It has to be noted that in the said judgment reference was made to K.G. Khosla and Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes [1966] 17 STC 473. In the said judgment, the apex Court held that where the dispute relates to different statutes, separate appeals are to be filed. That being the position, in the instant case, two appeals were required to be filed. The Tribunal was, therefore, justified in its conclusion that two separate appeals were required to be filed. To that extent, the Tribunal's order cannot be faulted. We, therefore, direct that in case a separate additional appeal in respect of one of the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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