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TMI Blog1969 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment was Rs. 2,764.69 and the appellant disputed the tax liability to the extent of Rs. 2,187.30. The balance, which is the admitted tax, came to Rs. 577.39 but the appellant remitted only an amount of Rs. 536.13 along with the appeal memorandum. The Appellate Assistant Commissioner dismissed the appeal on the ground that the tax on the admitted turnover had not been deposited as required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore no appeal could be preferred against the said order under section 34. Against this order, the petitioner filed an appeal before the Sales Tax Appellate Tribunal. It was contended before the Tribunal that in the original appeal filed before the Appellate Assistant Commissioner various contentions had been raised against the assessment, that the Appellate Assistant Commissioner dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. Under the second proviso to section 34, no appeal can be entertained unless it is accompanied by satisfactory proof of payment of the tax or other amounts admitted by the appellant to be due. As such we are unable to find any defect in the order passed by the Appellate Assistant Commissioner, rejecting the appeal. The contention of the petitioner is that when an order under section 43 was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its ambit a rectification order which reduces the assessment or penalty. The result is that merely for the reason that a rectification order has been passed, the petitioner-assessee does not get a right of appeal. The decision of the Tribunal is correct and merits no interference at our hands. The petition is dismissed with costs. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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