9911796707
TMI Blog2015 (3) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the pending review cannot be construed as an affirmation of the maintainability of the appeal against the order dismissing the review petition. The petitioner's contention that the order passed in the writ petition should be read as directing the Tribunal to decide the appeal against the order of review on merits, disregards the fact that challenge to the original order passed by the JETC and the Tribunal having attained finality with dismissal of the writ petition, the filing of any appeal against dismissal of the review petition by the JETC was meaningless. It was in this context that the appeal filed by the petitioner was not maintainable before the Tribunal. - Decided against assessee. - CWP No. 11781 of 1994 (O&M) - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stopped at Haryana-Delhi Border and eventually the Assessing Officer, by inferring a sale passed order (Annexure P-4), assessing the petitioner to sales tax. The petitioner thereafter filed an appeal before the JETC, which was dismissed on 06.11.1990. A review petition filed against the order passed by the JETC was dismissed on 23.03.1992. Appeal filed by the petitioner against the original order passed by the JETC was dismissed by the Sales Tax Tribunal as barred by limitation. The petitioner filed a writ petition against this order. In the meantime, the petitioner filed an appeal against the order passed by the JETC, dismissing the application for review. The writ petition was dismissed by holding that this order shall not affect the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by holding that an appeal against an order of review is not maintainable. A bare reading of Section 39 (2) of the Haryana General Sales Tax Act, 1973, reveals that Section 39 (2) of the Act commences with the words An order thereby leaving no ambiguity that an appeal is maintainable against any and every order, including an order dismissing an application for review, unless prohibited by any statutory provision. The question before us is, however, entirely different namely whether an appeal against an order dismissing an application for review is maintainable after challenge to the original order has failed. The petitioner was assessed to sale tax. An appeal filed by the petitioner before the JETC was dismissed on 06.11.1990. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that the petitioner is unable to show sufficient cause for condonation of delay, thereby shutting out any further challenge to the assessment order. The mere fact that the order records that any observation in the order shall not affect the decision of the appeal on merits in the pending review cannot be construed as an affirmation of the maintainability of the appeal against the order dismissing the review petition. The petitioner's contention that the order passed in the writ petition should be read as directing the Tribunal to decide the appeal against the order of review on merits, disregards the fact that challenge to the original order passed by the JETC and the Tribunal having attained finality with dismissal of the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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