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TMI Blog2000 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively. Appeals have been filed against the said orders of assessment. Simultaneously an application for stay had been filed. The Additional Commissioner No. 1 directed payment of Rs. 20 lakhs and Rs. 5 lakhs respectively. By the impugned revisional order, the Commissioner reduced the quantum to Rs. 15 lakhs and Rs. 3 lakhs respectively. An application for review of the order was turned down by the order dated January 25, 2000. However, time for deposit as stipulated by the earlier order was extended. 3.. The grounds on which the demands have been raised under the Act and the Central Act, are, as per orders of assessment, as follows: Amounts in dispute (Local): Turnover Rate Tax (Rs.) (Rs.) 1. Difference in suppressed purchases 7,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue, on the other hand, submitted that the documents and materials placed on record were duly analysed by the assessing officer and the conclusions are in order. Petitioner has not made out a case for being granted stay of realisation of the extra demands. Nowhere before the first appellate authority or the revisional authority any financial stringency was pleaded and for the first time without any material to support the stand, a contention cannot be raised. It is pointed out that against the demand of more than Rs. 3 crores, only Rs. 18 lakhs have been directed to be paid. 5.. Section 43(5) appearing in chapter 8 of the Act deals with the filing of an appeal, where it has clearly stipulated that no appeal against the assessment with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jury and safeguarding the public interest. 7.. Right of appeal is a creation of statute. But in exercise of such right, there is no inherent or constitutional right to file an appeal. While granting such right, Legislature can impose any condition. It was observed in Anant Mills Co. Ltd. v. State of Gujarat AIR 1975 SC 1234 and State of Bombay v. Supreme General Films Exchange Ltd. AIR 1960 SC 980, that Legislature can, while granting right of appeal, lay down a condition for deposit of tax as it is creation of statute. Legislature can also put restriction on it so as to curtail it. There is nothing wrong if under same statute, a right of appeal is given and then some restrictions are put over it. Right to appeal is a substantive right an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and by other parties defendant, and which makes the plaintiff liable for such expenses if he does not make good his claims, and subjects the amount of security to increase if the progress of the litigation reveals that it is inadequate or to decrease if it is proved to be excessive, does not violate the contract clause or the due process clause, or the equal protection clause of the Federal Constitution." 8.. It has to be noted that under proviso to section 30(1) of the Workmen s Compensation Act, 1923, no appeal by an employer shall lie in respect of demand under clause (a) of said sub-section, unless the memorandum of appeal is accompanied by a certificate by the Commissioner to the effect that the appellant has deposited with him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been brought on record have not been taken note of by the assessing officer. It is also submitted that after production of E-I forms therein without any basis it has been concluded that the amounts therein do not tally with the books of account. Attempt was also made to show that there was no discrepancy, variation or difference as adjudged by the assessing officer. The effect of the documents which are referred to by the learned counsel for the petitioner are to be examined in detail by the first appellate authority. It would not be desirable for us to embark upon detailed enquiry to find out whether the stand of the petitioner is on terra firma. On the contrary, what is required to be seen is whether a prima facie case has been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent desirable while dealing with an application for stay. It suffers from no inherent fallibility to warrant interference. Additionally, financial hardship was not one of the grounds urged earlier. Stand regarding financial hardship has not only to be specifically pleaded but also materials to substantiate it must be placed on record which has not been done. 10.. On a consideration of the materials on record we do not consider this to be a fit case where any modification of the order passed by the Commissioner is called for. Accordingly, the amounts directed to be paid by him needs no modification. However, time fixed by the Commissioner has elapsed. In case the petitioner deposits the amounts directed to be paid by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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