2016 (7) TMI 992

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..... onsidering the peculiar facts and circumstances of the case and taking note of the fact that the appellate remedy is not only effective but an efficacious remedy in which the petitioner will be entitled to canvass all factual issues, this Court is inclined to grant one opportunity to the petitioner. Accordingly, if the petitioner pays the remaining amount of the disputed tax of ₹ 1,03,000 .....

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..... Sales Tax Act, 1956 (CST Act) dealing with timber and operating a saw mill has challenged the order passed by the Appellate Authority rejecting the petitioner's appeal as not maintainable. The reason for rejection is that the pre-deposit amount that the petitioner is required to make i.e., 25% of the disputed tax is not paid within time. For the appeal to have been presented in a proper manne .....

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..... e amount within 15 days, failing which the petitioner's valuable right of appellate remedy will be lost. 5. After hearing the learned Additional Government Pleader on the above submission, considering the peculiar facts and circumstances of the case and taking note of the fact that the appellate remedy is not only effective but an efficacious remedy in which the petitioner will be entitled .....

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