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TMI Blog2011 (4) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated June 18, 2010 in RC No. SG/851 under the West Bengal Sales Tax Act, 1994. By the order impugned before the Tribunal, the Senior Joint Commissioner of Commercial Taxes and the designated authority directed the writ petitioner to make payment of the interest which was the subject-matter of the appeal at the instance of the writ petitioner within fifteen days from the date of issue of the said notice with further direction that in default the said appeal should be held to be not entertainable and the application for settlement would also stand refused. As indicated earlier, the Tribunal below has affirmed the said order. Being dissatisfied, the assessee has come up with the present appeal. It appears from the memorandum of appeal pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned the total amount of interest, namely, Rs. 12,65,837 was payable in accordance with the law. Thus, the designated officer directed the writ petitioner to first make payment of the aforesaid amount so that the appeal can be treated to be a validly pending appeal. After hearing the learned counsel for the parties and after going through the provisions contained in the West Bengal Sales Tax Act as well as the SOD Act, we find that for the purpose of preferring an appeal under the West Bengal Sales Tax Act an assessee is required to deposit the amount which according to him to be payable and not disputed in the said appeal. In the case before us from the memorandum of appeal presented before the appellate authority it appears that acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the provision of the SOD Act without insisting on deposit of any further amount by the writ petitioner as a condition for considering the merit of the application.
The writ application is, thus, allowed to the extent indicated above. We make it clear that we have otherwise not gone into either the merit of the appeal or the merit of the settlement of dispute application filed by the writ petitioner. It is for the designated authority to dispose of the said application in accordance with law and if the dispute fails, it will be for the appellate authority to dispose of the appeal in accordance with law.
In the facts and circumstances, there will, however, be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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