1982 (9) TMI 213

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..... r section 9, he was required to make a deposit of 20 per cent of the assessed tax. He did not deposit the tax and made an application for waiver. Various applications were made on which time to make the deposit was given. Ultimately, an application was filed on which, according to the assessee, no order was made and the appeal was taken up on 29th February, 1979, and was rejected on account of the .....

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..... the orders made on the application of the assessee. It is the assessee's duty to find out whether he had or had not been granted time. The Assistant Commissioner (judicial) was justified in dismissing the appeal on the ground that 20 per cent of the tax assessed had not been deposited and consequently the Tribunal was also justified in dismissing the appeal of the assessee. In the result, the .....

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