9911796707
TMI Blog1994 (8) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order was framed raising an additional demand of tax to the tune of Rs. 5,51,822 by the Assessing Authority, Moga, by order dated March 23, 1986. The petitioner preferred an appeal against the order to the Deputy Excise and Taxation Commissioner (Appeals), Ferozepur Division, and having failed to obtain any relief, approached the Sales Tax Tribunal, Punjab. By order dated September 25, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her order annexure P-2 dated April 15, 1991, a further additional demand of Rs. 2,86,988 was raised on account of interest on the amount of tax already assessed under section 11-D of the Act for the same assessment year, namely, 1982-83. Feeling aggrieved by the order, the petitioner preferred an appeal before the appellate authority, respondent No. 4, along with an application under section 20(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement has been filed by the respondents in spite of opportunities having been afforded. Sub-section (5) of section 20 of the Act, which is material for the present purpose, reads as under: "(5) No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satisfactory proof of the payment of the tax or of the penalty, if any, imposed or of both as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 have not to be read in isolation but along with the other provisions such as section 11-D of the Act. As at present advised, we are unable to accept the contention of the State. Section 11-D only creates a liability to pay interest and this provision cannot be read into the provisions relating to appeal. We, therefore, dispose of this writ petition with the following directions: (i) The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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