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TMI Blog1958 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... der the C.P. and Berar Sales Tax Act, 1947, hereinafter called the Act. It appears that during the proceedings of assessment of sales tax for the periods (1) 1st June, 1947, to 12th November, 1947, (2) 13th November, 1947, to 31st October, 1948, and (3) 1st November, 1948, to 21st October, 1949, the petitioner prayed by an application, dated 6th August, 1952, that the certificate of his registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sales Tax, Bilaspur, Respondent No. 1, who served on him a notice to deposit an amount of Rs. 928-15-0 on account of tax before the appeal could be heard. The direction to deposit this amount is questioned in this petition. 4. Section 22 deals with appeals against an original order passed under the Act. The proviso to sub-section (1) of section 22 is in these terms: "Provided that no first or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the registration certificate may be a ground for exemption from assessment. It cannot, therefore, be urged that because this order is also under challenged in appeal, the appeal is not against the assessment of sales tax. In this view, it is not necessary to consider whether or not the petitioner had taken proper steps for getting the registration certificate cancelled. 5. The result is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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