9911796707
TMI Blog1995 (5) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... , and P-3. The petitioner is an assessee and the assessment relates to the year 1987-88. The Excise and Taxation Officer-cum-Assessing Authority, Kaithal vide order dated March 29, 1991, annexure P-1, determined the tax liability of the petitioner to Rs. 87,969. Against this order, the petitioner filed an appeal, but it appears that the same was barred by limitation and the appellate authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated March 29, 1991, annexure P-1. He urged that the petitioner had no opportunity to prove his case before the appellate authority inasmuch as the appeal was dismissed only on the ground of limitation. It is in these circumstances, counsel urged, that the petitioner be given an opportunity to prove that no notice was served upon it either on March 6, 1991 or on March 21, 1991 and if he succeeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce no record was made available for our perusal, in our opinion, it would be difficult to record a definite finding of the service of the notice on the petitioner on March 6, 1991, as well as on March 21, 1991. Apart from this, when a liability of Rs. 87,000 and odd is being fastened on the petitioner, it would be in the interest of justice to hear the petitioner before the assessment proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Joint Excise and Taxation Commissioner (A), Ambala, will hear the appeal only after the deposit of the amount as indicated above. In the event the petitioner fails to deposit the amount as indicated above, the writ petition to stand dismissed with no order as to costs. The Joint Excise and Taxation Commissioner (A), Ambala, to decide the appeal on merits on compliance of the deposit made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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