9911796707
TMI Blog1989 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... P. and Central Sales Tax Acts and is engaged in the business of sale of paper and paper board, etc. For the assessment year 1983-84, Assistant Commissioner (Assessment) made a hest judgment assessment by order dated 28-3-88. Assessee feeling dissatisfied with the assessment order preferred an appeal under Section 9 of the U. P. Sales Tax Act (hereinafter referred to as the Act) before the Deputy Commissioner (Appeals) Sales Tax Allahabad Along-with the appeal, the assessee also filed an application for staying the realisation of the disputed amount of tax along with an application for waiving the requirement of the deposit of 1/3rd of the disputed amount of tax Deputy Commissioner (Appeals) Sales Tax vide order dated 1-7-88 partly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order. He contended that the 30 days contemplated under the Act is the period from the date of the service of the order on the assessee and not from the date of the order passed. 6. The main question involved in the instant revision is that what is that period of 30 days within which the assessee is supposed to furnish security failing which the stay order passed by the appellate court shall automatically be deemed to have been vacated. It is relevant to refer to the language of the Section 9 (3-A) (iii) : "No stay order under the sub-section shall remain in force for more than 30 days, unless the appellant has, before the expiry of the said period, furnished security to the satisfaction of the assessing authority for payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le interpreting the limitation of 30 days provided in Section 9 (3-A) (iii), in my opinion, the period of 30 days shall start from the date of the service of the order on the assessee and not from the date of the passing of the order by the appellate court. In view of the said fact, I am of the opinion that the order passed by the Tribunal cannot be sustained.
7. In the result, revision succeeds and is allowed. The order passed by the Tribunal is set aside and the appellate court is directed to accept the security furnished by the assessee as having been deposited in time. Parties shall bear their own costs.
8. Let a copy of this order be sent to the Tribunal as contemplated under Section 11 (8) of the Act. X X X X Extracts X X X X X X X X Extracts X X X X
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