TMI Blog2014 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ime upto 31.12.2013 to make the payment of aforesaid amount by granting six months EMI with 10% interest on the aforesaid amount from 9.9.2010 till 31.12.2013, it will meet the ends of justice. Appeals succeed in part and the impugned order of Tribunal dated 11.3. is modified and common appellant is granted further time to make the payment on or before 31.12.2013 and to be paid in 6 EMIs with condition that the appellant shall make the payment with 10% interest p.a. from 9.9.2010 till 31.12.2013 and the aforesaid amount of interest shall be paid in last installment - Aforesaid payment of interest shall be irrespective of outcome of the decision of the appellate authority on remand and the same is while granting further six month install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andhi, learned Assistant Government Pleader accepts the copy of the present appeals and waives service of notice of Rule on behalf of the respondent. 3.0. That the common appellant is carrying out the business of reselling as well as manufacturing of edible oil. That the Sale Tax Officer assessed the appellant for the years 200203 and 200304. That the Sales Tax Officer issued the notice in form no.36 for assessment and passed the order dated 31.3.2008 and total demand was raised of ₹ 5,15,54,784/( inclusive of tax liability interest and the penalty). It is to be noted that under the aforesaid assessment order, the tax liability was of ₹ 2,29,69,686/. 3.1. Being aggrieved and dissatisfied with the order of assessment, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ordered by the Tribunal while passing the order dated 9.9.2010 and after a period of approximately 3 years, the appellant submitted the Miscellaneous Application Nos.5 to 8 of 2013 requesting the Tribunal to grant 48 monthly installments for making the payment of ₹ 22,96,969/. By impugned order dated 11.3.2013, learned Tribunal has dismissed the aforesaid application mainly on the ground that thereafter after more than three years, the request of the installment has made, which cannot be considered. 3.3. Feeling aggrieved and dissatisfied with the impugned order dated 11.3.2013 passed in Miscellaneous Application Nos. 5 to 8 of 2013, the common appellant has preferred the present appeals. 4.0. Shri Tanvish Bhatt, learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemently submitted that as such the appellant was required to make the payment of ₹ 22,96,969/ as far as back in the month of September 2010 which was pre condition of considering the appeal of the appellant on merits by the Appellate Authority, the appellant did not deposit / make the payment of aforesaid amount and in fact submitted Miscellaneous Application for installments in making the payment of aforesaid amount of ₹ 22,96,969/only in 2013 and therefore, the Tribunal has rightly rejected the said applications. It is submitted that if the appellant would have made payment of ₹ 22,96,969/as earlier ordered by the Tribunal, in that case, even the appeal on remand would have been heard by the Appellate Authority on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the predeposit and appellant shall be given an opportunity to submit the case on merits, in the facts and circumstances of the case, we are of the opinion that on payment of interest at the rate of 10% p.a. from 9.9.2010 till actual payment is made, the appellant may be given further six months time to make the payment of ₹ 22,96,969/and on that appeal shall be decided by the appellate authority on merits. It is required to be noted at this stage that as stated by Shri Tanvish Bhatt, learned advocate for the appellant that after the order dated 9.9.2010 and despite the fact that appellant did not make the payment of ₹ 22,96,969/as ordered by the Tribunal in its order dated 9.9.2010, no further recovery proceedings have been in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by the appellant shall be decided and disposed of by the appellate authority on merits as ordered by the Tribunal while passing the order dated 9.9.2010 passed in Second Appeal Nos. 327 to 330 of 2010 at the earliest. The Managing Partner of the appellant shall file undertaking before this Court with a copy to the concerned Sales Tax Officer that they shall make the payment of ₹ 22,96,969/with 10% interest thereon from 9.9.2010 to 31.12.2013 within the stipulated time as stated above and in the meantime they shall not alienate, transfer in manner whatsoever the property of the appellant partnership firm, within a period of two weeks from today. It is observed that if the appellant fails to make the payment of aforesaid amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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