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TMI Blog1955 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax, on the ground that though the applicants were required to make a payment of Rs. 200 within a period of 7 days and to produce the relevant chalan, no such payment was made nor any chalan produced. It has been contended by Shri Joshi for the applicants that in view of section 22 of the Act of 1946 the Additional Collector of Sales Tax had no right to require the pay- ment of any part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule is in conflict with the intention of the legislature indicated in section 22, and that, there- fore, this rule should be held as ultra vires. The proviso regarding payment in section 21 was a mandatory provision which has subsequently been amended by adding a discretion to the appellate authority to reduce or to dispense with the payment of the tax or the penalty in such cases, and a similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises the fact that the previous payment of such tax is discretionary on the part of the authority concerned. That being so, we think that no objection can be taken on the ground of jurisdiction to the requirement made by the Addi- tional Collector of Sales Tax that the assessee should pay Rs. 200 out of the tax held due by him before he could admit the revision application, and, therefore, when no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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