1994 (5) TMI 238

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..... les Tax Appellate Tribunal, Delhi, dated October 8, 1992, in Appeal No. 53/SIT/92-93 relating to the case of the assessee (2nd respondent). By the order dated October 8, 1992 (annexure P2) the Tribunal modified the order of the Assistant Commissioner of Sales Tax dated March 27, 1992. The order of the Assistant Commissioner dated March 27, 1992 (annexure P10) was passed allowing the "petition" f .....

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..... 27, 1992, reconfirmed his order dated February 6, 1992. Aggrieved by the said conditions imposed by the Assistant Commissioner, the dealer filed an appeal before the Tribunal in Appeal No. 53/SIT/92-93 and the said appeal was partly allowed by retaining the conditions imposed by the Assistant Commissioner but modifying the condition of security of Rs. 3 lakhs for Rs. 1 lakh. The present writ pe .....

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..... or the dealer (respondent No. 2) has made his submissions stating that the "petition" was treated as an appeal by the Assistant Commissioner. In our view, the Tribunal was right in holding that the "petition" filed by the assessee before the Assistant Commissioner could be and was treated by the Assistant Commissioner as an appeal and when that was so, the contention that the "petition" was not .....

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