2003 (8) TMI 485

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..... e assessment year 1999-2000 (Local), is under challenge in this writ petition. 2.. By the impugned order the Tribunal has directed the petitioner to deposit a sum of Rs. 1 lakh under the Central Sales Tax Act, (for short, "the Central Act") and furnish a security to the satisfaction of the assessing authority in the sum of Rs. 20,000 under the Delhi Sales Tax Act, 1975 (for short, "the local Act .....

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..... unsel for the respondent No. 2. 5.. In view of the above, we find it difficult to comprehend as to how the Tribunal got the jurisdiction to pass an order under the Central Act when no appeal or an application for stay of demand under the said Act was pending before it. As noticed above, the Tribunal was required to examine only the validity of the order dated October 25, 2002 passed by the Deput .....

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