9911796707
TMI Blog1977 (9) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds but the position taken by it was not accepted by the Assessing Authority, Ludhiana, who, vide its order dated 13th August, 1976, created an additional liability of Rs. 4,20,043.52. This did not include the amount of Rs. 1,46,045.02, which had already been paid by the petitionerfirm. Against the assessment order dated 13th August, 1976, the petitionerfirm filed an appeal under section 20(1) of the Act along with an application under section 20(5) for the entertainment of the appeal without payment of tax, which came up for hearing before the Deputy Excise and Taxation Commissioner, Patiala Division, on 28th October, 1976. On that date, the request of the petitioner-firm under section 20(5) of the Act was considered by the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e such amount will be deemed to have been paid only when the last instalment has been paid and the appeal can be entertained only thereafter. Also because of this clear contradiction in the order of the Deputy Excise and Taxation Commissioner, namely, fixing payment in instalments and yet in the same breath entertaining the appeal after only the first instalment, the order is improper. In view of the forgoing discussion, I find no reason to interfere with the order of the Excise and Taxation Commissioner and dismiss the revision accordingly." The petitioner-firm has come up in this petition and challenges the legality of the view entertained by the Excise and Taxation Commissioner, and the learned Presiding Officer, Sales Tax Tribunal, Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any provision of any enactment or Ordinance or any order, rule, regulation, bye-law or other instrument made thereunder; or (c) for the redress of any injury by reason of any illegality in any proceedings by or before any authority under any provision referred to in subclause (b) where such illegality has resulted in substantial failure of justice. (2).......... (3) No petition for the redress of any injury referred to in sub-clause (b) or sub-clause (c) of clause (1) shall be entertained if any other remedy for such redress is provided for by or under any other law for the time being in force. (4).......... A plain reading of this article shows that this court would be incompetent to entertain a petition under this article if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g been paid or after part payment of such tax or penalty or both." This provision entitles the appellate authority to entertain the appeal without payment of tax or penalty if it is satisfied that the dealer or the assessee is unable to pay the tax assessed or the penalty, if any, or both, which might have been imposed. If the appellate authority could hear the appeal on payment of no tax at all, we fail to understand how it can be said that such an authority cannot order deferred payment of tax or its payment in instalments. The reason is that if such an authority can grant a greater relief to an assessee, the law would assume that it would have jurisdiction to grant any smaller relief. In Atma Ram v. State of Punjab(1), the court explai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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