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TMI Blog1988 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the order of the Sales Tax Tribunal, Punjab, in Appeal No. 138 of 1985-86, directing the petitioner to deposit Rs. 29,65,551 as a condition precedent for hearing of the appeal on merits. The petitioner is a statutory Corporation incorporated under the Food Corporation Act, 1964. They are engaged in the business of trading in foodgrains and other food-stuffs. They are also registered dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Haryana [1987] 66 STC 7. However, probably in view of the fact that the Tribunal had power to waive the tax only if it is satisfied that the dealer is unable to pay the tax, they also raised a ground that they will be unable to pay the tax and the financial situation of the Corporation is so precarious as to require the prayer for waiving of the tax. Even if the petitioner is well-founded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not, nor can we in any circumstances modify the provisions of the Act, so as to enable the assessee not to pay tax merely on the ground that he is confident that on merits no tax is liable. In the circumstances, the writ petition fails and it is dismissed. However, we direct the appellate authority to dispose of the appeal within a period of six months from the date on which it is admitted. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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