9911796707
TMI Blog1997 (10) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... for short "TNGST Act") and the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956-for short "CST Act") as well. They have been assessed to tax under CST Act by the assessing officer for the said assessment year, by order dated February 20, 1985. The order so passed was served upon the assessee-dealers on March 12, 1985. 3.. Under section 31-A of TNGST Act, as is stood then, an appeal to the Deputy Commissioner has to be filed within a period of thirty (30) days from the date of service of the order, besides filing the receipt evidencing the proof of payment of admitted tax. As such, the appeal ought to have been filed on or before April 11, 1985. 4.. The assessee-dealers, it appears, filed the appeal before the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) representing the Revenue, the one and only question that crops up for consideration is as to: Whether an appeal against the order of the assessing officer, before the Deputy Commissioner is entertainable, if filed beyond the period of thirty (30) days, along with the receipt evidencing payment of admitted tax, even in the extreme case of sufficient cause being therefor the condonation of the delay? 10.. The Point: Section 31-A(1), as it then stood, which is relevant for our present purpose, reads as under: "31-A. Appeal to the Deputy Commissioner.-(1) Any person objecting to an order passed by the Assistant Commissioner under section 4-A, section 12, section 14, section 15, sub-sections (1) and (2) of section 16, section 18, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler had sufficient cause for not presenting the appeal within the said period of thirty (30) days. (b) Under the second proviso, it is incumbent upon the assesseedealer to adduce satisfactory evidence as to the proof of payment of admitted tax, along with the appeal filed. The two provisos operate with each other. Mere filing of the appeal, when it is not being accompanied by satisfactory proof of payment of admitted tax is not sufficient for the appeal to be entertained, though filed within a period of limitation of thirty (30) days. To put it otherwise, the appeal so filed must have to be accompanied by the satisfactory proof f payment of admitted tax. As such, it is crystal clear that the date of filing of the appeal would be taken as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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