1994 (9) TMI 320

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..... nt passed by the Assessing Authority, namely, the Excise and Taxation Officer, Faridabad, the petitioner filed an appeal before the Joint Excise and Taxation Commissioner (Appeals), Faridabad. It also applied for exemption from payment of tax which is otherwise a condition precedent for hearing of the appeal. This application of the petitioner has been decided by the Joint Excise and Taxation Comm .....

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..... 1, 1994, was filed by the counsel for the petitioner once again requesting the Tribunal to hear the matter so that the appeal may not become infructuous. Notwithstanding this application, the Tribunal has fixed the appeal of the petitioner for hearing on October 6, 1994, i.e., the day on which the second instalment is to be paid by the petitioner for compliance of the order dated August 26, 1994, .....

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..... fixed for payment of tax lapses. By fixing a date subsequent to the last date by which the party is required to deposit the tax, the appellate authority/Tribunal cannot render the appeal filed by the aggrieved party infructuous. The appellate authority as well as the Tribunal should remember that they are quasi-judicial body and not the administrative authorities and their functioning must inspire .....

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