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TMI Blog1978 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... o be treated as a revision. Standing counsel has filed an affidavit of service on the assessee; but none has appeared. An ex parte assessment was made against the assessee and he deposited an amount of Rs. 3,682.02 before moving the application under section 30 for setting aside the ex parte order. An application under section 30 can be entertained in case a particular amount of tax is deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings were subsisting at the time when the assessee moved the application for restoration. The assessee had contended that no penalty had been imposed. This contention was not disputed before the Judge (Revisions). In case penalty proceedings were subsisting at the time the restoration application was made, the sales tax authorities could have easily produced the relevant records to establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tstanding against the dealer. Rule 88 is specific, so far as cash security is concerned. It lays down that the tax or other amount payable by the dealer may be adjusted from cash security furnished by the dealer. A combined consideration of section 29(1) and rule 88 leaves little room for doubt that cash security deposited by a dealer can be adjusted towards the tax due. In the present case, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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