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TMI Blog1964 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... enging the very same assessment order and sought a stay of the collection of tax. This Court, by order on C.M.P. No. 2066 of 1963 in O.P. No. 630 of 1963, granted interim stay on 22nd March, 1963, subject to the condition that the petitioner will pay Rs. 600 towards the tax assessed, before 30th June, 1963. The writ application as well as the Civil Miscellaneous Petition were disposed of on 26th June, 1963, with a direction that the stay of collection of the balance of tax will continue till the disposal of the appeal taken by the petitioner before the second respondent. It must be said here that the total tax imposed on the petitioner for the year is Rs. 1,420 and according to him, he had paid towards tax for that year before the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed, the necessary result would be that the appeal should be rejected. This seems to be the view of the second respondent. 6.. The relevant provisions relating to this question are contained in section 14 of the General Sales Tax Act, 1125, and rule 29 of the General Sales Tax Rules, 1950. I extract the section and the rule below: "14. Appeals.-(1) Any assessee objecting to an assessment made on him under section 12 sub-section (2) may, within thirty days from the date on which he was served with notice of the assessment, appeal to such authority as may be prescribed: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, if the authority is satisfied that the assessee had su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he satisfaction of the appellate authority and by proof of payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable. (5) The appeal may be sent to the appellate authority by post or may be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by his authorised agent or a legal practitioner. (6) The appellate authority shall, after giving the appellant reasonable opportunity of being heard, pass such orders on the appeal as such authority thinks fit." 7.. On a perusal of section 14, it is clear that there are two steps in the life of an appeal. One is the preferring of an appeal and the other its admission. No doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 30 days of the date of service of the assessment order. 9.. Counsel on behalf of the petitioner submits that in this case, he had not been able to pay the admitted tax within 30 days of the service of the assessment order. He therefore approached this Court by a writ application and obtained time to pay the tax and the stay of collection of tax by the order of this Court in C.M.P. No. 2066 of 1963 in O.P. No. 630 of 1963. This was on the condition that payments should be made as directed in that order. This, he says, has been complied with. It is submitted by counsel on behalf of the petitioner that it was the petitioner's inability to pay the tax that prompted him to approach this Court. This Court in disposing of the writ application a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with in that decision. If in law, preferring of an appeal can take place only when the necessary documents have been placed before the authority before whom it should be placed there can be a preferring of an appeal only when all those documents were placed before that authority. If that was not done within the period provided, the question will always arise whether the appeal should be admitted or not. This will depend upon the question as to whether there was sufficient cause for excusing the delay in preferring the appeal. I think therefore that this question must be considered by the second respondent. I, therefore, set aside exhibit P-2 and direct the petitioner to move a petition before the second respondent stating the grounds for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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