1978 (8) TMI 208

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..... ssessee in favour of the department would be treated as valid payment of the amount of admitted tax due on the date of filing of the appeal?" An ex parte assessment order was made against the assessee determining his turnover at Rs. 9,50,000 and imposing a tax of Rs. 19,700. The assessee filed an appeal before the Assistant Commissioner. The appeal was presented on the last day of limitation and .....

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..... In case the cheque was dishonoured on account of any fault of the assessee, the payment made by the cheque would not discharge the admitted tax liability. In case the cheque was dishonoured on account of faulty endorsement by the Sales Tax Officer, the appeal could not have been dismissed on the ground that the assessee had not paid the admitted tax. Rule 48 of the Rules permits payment by cheque .....

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..... r to the appellate authority. Any fault of the assessing authority in endorsing the cheque cannot be made a ground for penalising the assessee by dismissing the appeal. However, as there is no clear finding as to whether the cheque was dishonoured on account of any mistake of the assessee or of the department, the Judge (Revisions) was in error in holding that the appeal was liable to be dismissed .....

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