9911796707
TMI Blog1956 (2) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Madhya Pradesh and Others(1). 2.. The petitioner preferred a second appeal before the Commissioner of Sales Tax, Madhya Pradesh, in the matter arising out of assessment of sales tax on him. The amount of sales tax assessed on him was Rs. 29,005-9-0. When he preferred an appeal before the Deputy Commissioner of Sales Tax, he made an application for stay of the recovery of this amount. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it now stands, would not apply and that the matter would be governed by the corresponding provision, as it stood at the time of the filing of the returns. This contention of the petitioner is based upon the decision of the Supreme Court already adverted to and must be upheld. 4.. It is however contended, though rather faintly, by the learned Deputy Advocate-General that the petitioner having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity against the order: Provided that no appeal against an order of assessment, with or without penalty, shall be entertained by the said authority unless it is satisfied that such amount of tax or penalty or both as the appellant may admit to be due from him, has been paid." The corresponding relevant part of the section, as it now stands, is as follows: "Any dealer aggrieved by an order under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition may have been different. As, however, they can be read along with the provisions of the old section, there can be no obstacle in the way of the petitioner in preferring a second appeal before the Com- missioner and contending that he is not bound to deposit the tax assessed on him except the amount which he admits to be due. 5.. The petition is accordingly allowed. There will however be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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