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TMI Blog1970 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce the C Forms in respect of his sales. The petitioner paid the undisputed tax at 2 per cent. and then preferred appeals before the Deputy Commissioner of Commercial Taxes, Mangalore, questioning the levy of 10 per cent. Along with the appeals, he filed applications for stay of collection of the disputed tax amounts. In this appeal petitions, the petitioner stated that he was not given adequate opportunity to produce the relevant C Forms. He produced the said C Forms along with the appeal petitions. The Deputy Commissioner of Commercial Taxes by his orders dated 24th February, 1969, virtually rejected the applications for stay granting time to pay the disputed tax amounts on or before 12th March, 1969, failing which it was ordered that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, with or without security, in the like manner, for such amount of the tax and penalty which remains unpaid, as it may direct." The effect of the proviso to sub-section (3) of section 20 is that an appeal against the order of assessment will not be entertained unless the appeal is accompanied by satisfactory proof of the payment of the tax assessed, but the appellate authority is empowered to entertain the appeal for reasons to be recorded in writing without the payment of tax on furnishing security to its satisfaction. Apart from section 20(3), there is no separate provision for staying the assessment order or the collection of the disputed tax amount. When the Deputy Commissioner made the orders to the effect that the appeals will not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant pays the undisputed tax amount and it appears from the appeal petition and the assessment order appealed against that there are substantial questions to be urged in the appeal and the appellant offers to furnish security to the satisfaction of the appellate authority, the appellate authority would be acting capriciously or arbitrarily, if it refuses to entertain the appeal without exercising its power under the proviso to sub-section (3) of section 20. In the instant case, it is clear that the petitioner has disputed only the penal rate of taxation and he has produced the C Forms along with the appeal petitions. His grievance was that the assessing authority had denied him reasonable opportunity to produce the C Forms. On the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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