2001 (4) TMI 898

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..... of Sales Tax (in short "the Additional Commissioner ") and the Appellate Tribunal, Sales Tax (in short "the Tribunal"). 2.. The dispute relates to demands raised under the provisions of the Delhi Sales Tax Act, 1975 (in short "the Act") for the assessment year 1992-93 for the petitioner's failure to produce declaration forms in respect of claim of sales to registered dealers. A total demand of .....

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..... der of dismissal. By the impugned order dated October 3, 2000, the appeal was dismissed on the ground that there was non-compliance with the earlier order passed by the Tribunal. 3.. In support of the application, learned counsel for the petitioner stated that due to prolonged illness which is evident from various certificates issued by the hospital authorities of Sir Ganga Ram Hospital, the pet .....

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..... fit of deduction. 4.. It is apparent that the petitioner has not taken any action for some periods. Additional Commissioner was justified in dismissing the appeal for non-compliance with the directions given for deposit of the extra demand by the Tribunal in 1997. However considering the fact that most of the declaration forms as stated are in the possession of the petitioner for production befo .....

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