1997 (12) TMI 624

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..... by virtue of which it was liable to pay tax with effect from May 18, 1995. The Assessing Authority-cum-Excise and Taxation Officer, Karnal created a demand of tax in the sum of Rs. 2,76,034 against the petitioner. Aggrieved by the said order, the petitioner filed appeal before the Joint Excise and Taxation Commissioner (Appeals), Ambala. Along with the appeal, an application was also moved for ent .....

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..... st for payment of the tax demanded, during the pendency of the appeal before respondent No. 3. 3.. The appeal of the petitioner challenging the order of the Joint Excise and Taxation Commissioner refusing to entertain the appeal in the absence of prior payment of tax is pending adjudication before the Sales Tax Tribunal. This appeal has not been disposed of as yet and the authorities in the abse .....

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..... sence of prior payment of tax. 4.. After hearing learned counsel for the petitioner and having regard to the facts and circumstances of this case especially the question of liability of the petitioner to pay tax being under consideration in the pending appeal, we direct the Joint Excise and Taxation Commissioner that appeal of the petitioner shall be heard on its own merits provided it deposits .....

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