1958 (7) TMI 41

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..... sioner of Sales Tax (Appeals), Eastern Division, Nagpur. The petitioner claims that certain orders passed by the Assistant Commissioner or Sales Tax and the order of the Deputy Commissioner referred to above be quashed. A preliminary objection was raised on behalf of the State by the learned Special Government Pleader that the petitioner-company has filed a second appeal before the Commissioner of .....

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..... s a condition precedent to the hearing of his appeal, we think that in view of the order passed in the previous proceedings before the Nagpur High Court this petition cannot lie and we need not consider the first question raised. In Miscellaneous Petition No. 374 of 1954 which was heard along with Miscellaneous Petition No. 375 of 1954 by the same learned Judge, it was observed in paragraph 4 of .....

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..... Petition No. 347 of 1953 wherein a similar objection was overruled on the ground that the petitioner had already deposited the amount demanded from him as a condition precedent to the hearing of his appeal and therefore the principle in Himmatlal v. State of Madhya Pradesh [1954] 5 S.T.C. 115; A.I.R. 1954 S.C. 403. did not apply. We have considered this objection but we are unable to see how the r .....

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