9911796707
TMI Blog1994 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the petitioner to deposit the amount of tax within a period of four weeks. Assessments for the years 1990-91, 1991-92 and 1992-93 under the Haryana General Sales Tax Act were framed qua the petitioner by the Assessing Authority vide its orders dated January 21, 1993 and February 2, 1993, respectively. By a separate order dated April 30, 1993, penalty was imposed on the petitioner under section 29 of the Haryana General Sales Tax Act, 1973. The petitioner filed appeals against the orders of assessment and penalty and at the same time made an application before the appellate authority, namely, the Joint Excise and Taxation Commissioner for hearing of the appeals without payment of tax and penalty. Request of the petitioner for grant of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner have been dismissed by the Sales Tax Tribunal vide its order dated May 6, 1994. In assailing the order passed by the Tribunal, Shri Agarwal argued that in the face of the order passed by the Supreme Court, it was not open to the Appellate Tribunal to dismiss the appeals filed by the petitioner. Shri Agarwal argued that once the Supreme Court granted further time of four weeks for making payment, the time-limit fixed by the Joint Excise and Taxation Commissioner and the Sales Tax Tribunal would be deemed to have been extended and, therefore, it was not open to the Tribunal to hold that the appeals of the petitioner could not be heard on merit. Shri Yadav, learned Deputy Advocate-General, Haryana, could not offer any justif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted further time of four weeks to the petitioner to deposit the amount, it will be presumed that the apex Court extended the time-limit fixed by the appellate authority and the Tribunal. Use of the word "further" in the order of the Supreme Court is conclusive of the intention of the apex Court, namely, to extend the time-limit specified in the order passed by the appellate authority and the Tribunal. In view of the above, we hold that the dismissal of the appeals filed by the petitioner before the Tribunal is arbitrary, unreasonable and unjust and the order of the Tribunal suffers from an error of law apparent on the face of it. For the reasons aforesaid, the writ petition is allowed. Order dated May 6, 1994, passed by the Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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