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TMI Blog1984 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Assistant Commissioner of Taxes demanded 65 per cent in some cases and 70 per cent in the other cases of the tax assessed to be deposited before entertaining the appeals. The matter was taken to the Tripura Sales Tax Tribunal, which dismissed all the appeals preferred by the petitioners. 3.. Mr. B. Das, learned counsel for the petitioners, has questioned the validity of the said demand on the ground that there is no provision of law empowering the appellate authority to demand payment of a specified percentage of the assessed tax before entertaining the appeal and has also contended that the discretionary power has to be reasonably exercised, on just and reasonable grounds. Mr. P.K. Mazumdar, learned Government Advocate, Tripura, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cretion must be exercised not according to whim or humour but in a fair and reasonable manner. In view of the law laid down by different High Courts and the Supreme Court of India in Krishnappa Naicker v. Deputy Commercial Tax Officer [1963] 14 STC 162, Mahalingam Chettiar v. Third Income-tax Officer [1967] 66 ITR 287, Vetcha Sreeramamurthy v. Income-tax Officer [1956] 30 ITR 252 and Hardeodas v. State of Assam [1970] 26 STC 10 (SC); AIR 1970 SC 724 we hold that the exercise of power under the proviso is quasi-judicial in nature and character and it should be exercised judiciously and reasonably. In the instant case, the demand of 65 per cent and 70 per cent of the amount of tax assessed, as made by the authorities, is not supported by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioners, in those cases the order rendered by the Tripura Sales Tax Tribunal (vide annexure D) shall forthwith come into operation and those petitioners shall have to deposit 70 per cent or 65 per cent of the tax, as the case may be, before his or their appeals are entertained, heard and disposed of. 6.. We appreciate the manner in which Mr. Mazumdar, learned Government Advocate, has conducted the case and has uphold the interest of the State in pursuing that the due taxes are collected as expeditiously as possible. However, we would observe that the decision rendered here permitting the petitioners to deposit 15 per cent of the tax assessed shall not be a precedent in any future case. 7.. With these observations, the petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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