9911796707
TMI Blog1996 (4) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ression of facts. After holding further proceedings, the Assessing Authority added Rs. 13,09,204 to the already declared turnover under the Central Sales Tax Act, 1956 and imposed penalty vide order dated March 25, 1988. The petitioner filed an appeal before the Joint Excise and Taxation Commissioner (Appeals) and at the same time, applied for exemption from payment of the amount of tax and penalty. The Appellate Authority directed the payment of additional liability in ten equal instalments as a condition to the hearing of the appeal. Aggrieved by this decision, the petitioner filed an appeal before the Sales Tax Tribunal, Haryana. The Tribunal passed order dated September 20, 1988 whereby it directed the Appellate Authority to hear the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-deposit of 50 per cent of the additional demand. Shri Jhingan placed reliance on the order dated December 1, 1994 passed in CWP No. 7872 of 1994 (Super Steel v. Excise Taxation Officer-cum-Assessing Authority) and submitted that in the light of the observations made in the order dated December 1, 1994, the Tribunal should be directed to reconsider the prayer made by the petitioner for hearing of the appeal without requiring the petitioner to deposit 50 per cent of the additional amount. In order to explain the delay in the filing of the writ petition, learned counsel invited our attention to the affidavit of Shri J.D. Batheja, Advocate, Faridabad, wherein the said Advocate has stated that the copy of the order passed by the Tribunal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the application filed by the appellant for hearing of the appeal without insisting on the deposit of the amount of tax, etc. This Court will not enter into the merits of the grievance made by the appellant, but, when law itself contemplates the consideration of the factors like the inability of the applicant-appellant to pay tax, etc., the Tribunal is under a duty to examine the record and then decide whether the prayer of the appellant should be granted or not. This necessarily implies recording of reasons by the Tribunal while arriving at a particular decision. If the Tribunal does not record reasons and communicate the same to the affected party, the order passed by it is liable to be quashed only on the ground of violation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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