1978 (8) TMI 208 - HC - VAT and Sales Tax

Summary

The judgment pertains to a case where an assessee filed an appeal with a cheque for the admitted tax amount, which was dishonoured. The High Court held that if the cheque was dishonoured due to a mistake by the department, it should be considered as a valid payment of tax. However, if the dishonour was due to the assessee's fault, the appeal cannot be dismissed for non-payment. The court reframed the question accordingly and answered it in favor of the assessee.