9911796707
TMI Blog1993 (2) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... was engaged in the business of manufacture and sale of bricks. It did not file any return of its turnover for any of these years. The assessment for each of the three years proceeded ex parte on best judgment. Aggrieved by the assessments the assessee preferred three appeals before the Assistant Commissioner, Sales Tax (Judicial), Gorakhpur. Each appeal was accompanied by an application under the proviso attached to section 9(1-B)(b) of the U.P. Sales Tax Act for dispensing with the condition of pre-deposit of twenty per cent of the assessed tax as a precondition to the entertainment of an appeal under the said provision. Those applications were rejected by the appellate authority and its order was confirmed by the Sales Tax Tribunal giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to minimize the rigour of law in deserving cases. In other words the proviso contains an exception to the rule. It may be stated that the assessee-firm consisted of two partners. The waiver/relaxation of the requisite deposit of twenty per cent of the assessed tax was sought on the ground that the assessee had suffered losses in its business in the three years under dispute, which resulted in the closure of business. It was asserted that the assessee possessed no assets from which the requisite amount could be deposited as required by the provisions referred earlier. Each of two partners also filed their personal affidavits stating therein that none of them had any money, property or other assets from which the required deposit could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, it seems, lost sight of the averments contained in the affidavits filed by the partners where it was categorically stated that none of the partners at the relevant time owned any bank accounts. No attempt was made to ascertain the correctness of the assertions made by the partners. There is nothing in the order of the Tribunal to indicate as to what was the nature of the assets of the joint family in which one of the partners is said to have share of Rs. 50,000 and whether the amount of that share was readily available to the partner concerned. Ordinarily, in the matter like the one under consideration, this Court may not interfere with the view taken by the Sales Tax Tribunal as essentially it concerned with a question of fact. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in a position to deposit 20 per cent of the assessed tax before filing the appeal....... The matter in that case was remanded to the Sales Tax Tribunal for its reconsideration as no convincing reasons were given by the Tribunal in rejecting the application for waiver/relaxation and the Tribunal was directed to give reasons for not having agreed with the contention of the assessee in that case in regard to financial stringency. It is evident from the aforesaid authorities that the discretion allowed by the statute to the appellate authority is to be exercised reasonably, objectively and equitably. It must show application of mind that the matter is dealt with fairly, rationally and not arbitrarily or vaguely. As in the instant case the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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