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TMI Blog2013 (12) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of payment of tax, but cannot ignore the fact that the petitioner has deposited the amount due though after a great degree of delay and, therefore, set aside the impugned order dated July 22, 2013 and remit the matter to the Deputy Excise and Taxation Commissioner to decide, the appeal on merits. The petitioner shall, however be liable to pay ₹ 15,000 as costs for delay and unnecessary wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal demand and to produce tax deposit receipt on June 23, 2004, failing which the appeal was liable to be dismissed. The petitioner did not comply with this order leading to dismissal of the appeal. The petitioner approached the Sales Tax Tribunal-II, Punjab. Vide order dated October 6, 2004, the petitioner was allowed to deposit a nominal amount of 25 per cent. for cases up to the year 1999-2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner submits that as the petitioner had already filed a reference application on December 31, 2005 which is pending, the Tribunal should not have dismissed the appeal. It is contended that even otherwise as the petitioner has deposited the entire amount, the Deputy Excise and Taxation Commissioner may be directed to hear the appeal on merits. 4. The counsel for the State of Punjab sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay ₹ 15,000 as costs for delay and unnecessary wastage of the time of various Tribunals and courts, to be deposited with the Punjab and Haryana High Court Legal Services Committee within one month from today. 6. The parties are directed to appear before the Deputy Excise and Taxation Commissioner on February 10, 2014. The petition stands disposed of accordingly. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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