9911796707
TMI Blog1980 (8) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is a registered dealer and he was assessed to tax under the Act for the assessment years 1970-71, 1971-72 and 1972-73. The total tax liability fixed was Rs. 28,823. The demand notices were served on 2nd June, 1978, and the amount became payable on 23rd June, 1978. The petitioner preferred an appeal before the Deputy Commissioner of Commercial Taxes on 17th June, 1978. During the pendency of the appeal, an application for recovery of the tax due was made before the Munsiff Magistrate, Arsikere, under clause (b) of section 13(3) of the Act. Before the learned Magistrate, inter alia, an objection was raised to the effect that as the appeal preferred by the petitioner was pending before the appellate authority, the recovery procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or other amount shall be paid in accordance with the order against which the appeal has been preferred: Provided that the appellate authority may, in its discretion, give such directions as it thinks fit in regard to the payment of tax or other amount payable under clause (b), if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed. .......................................... 13. (3) Any tax assessed, or any other amount due under this Act from a dealer or any other person may without prejudice to any other mode of collection be recovered- (a) ...................................... (aa) ..................................... (b) notwithstanding anything containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such manner as may be prescribed. The proviso to clause (b) of section 13(3) provides that if the concerned assessee has preferred an appeal or revision against any order made under the Act and has also complied with the terms of any order made by such appellate or revisional authority regarding the payment of tax or other amount due, no proceedings for recovery under this subsection shall be taken or continued until the disposal of such appeal or application for revision. The construction suggested for the assessee on the above proviso is that the enforcement of the recovery of the disputed tax which is the subject-matter of the appeal can be made only if there has been an interim direction given by the appellate authority and the same h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority was dismissed during the pendency of this revision petition. 7.. The learned counsel for the petitioner, however, tried to derive support from the decision of the Kerala High Court in M.K. Mohammed Kunhi v. Incometax Officer, Cannanore[1966] 59 I.T.R. 171. That was a case in which the only question for consideration before the court was whether in the absence of the conferment of a specific power to grant an interim order, the power to grant such interim order was incidental to the exercise of the appellate power. The court took the view that power to grant an interim order was incidental to the appellate power and, therefore, even in the absence of a specific provision conferring power to issue an interim order, an interim or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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