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TMI Blog2015 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... or other amount disputed and also fee equal to 2% of amount of assessment objected to – There is no discretion vested with Appellate Authority to either reduce amount of deposit or waive deposit or make payment in any other form such as by bank guarantee – Thus, relief claimed by petitioner cannot be granted – Petitioner directed to make deposit in terms of Section 63(4) –Decided against Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Act. At that stage, petitioner had filed Writ Petition No.33978/14 and connected writ petitions seeking relief with regard to deposit of tax and other amounts deposited in the appeal. 3. This Court by order dated 17.7.2014 by placing reliance on judgment of the Hon'ble Supreme Court in the case of Bharat petroleum Corpn. Ltd. v. Commissioner of Sales Tax [2008] 17 VST 162, directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the petitioner to give a bank guarantee for 30% of the tax when the matter was pending before the First Appellate Authority, the same could be continued and construed as proof of payment of 30% of the tax in respect of the appeal now filed before the Appellate Tribunal. He therefore submits that an order to that effect may be made by this Court. 6. Learned Addl. Government Advocate who appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other form such as by a bank guarantee. This provision is unlike the provision applicable for grant of interim stay by the First Appellate Authority in respect of which the earlier writ petition was filed by the petitioner. 8. In that view of the matter, relief claimed by the petitioner cannot be granted. However the petitioner is directed to make the deposit in terms of sub-section (4) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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