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TMI Blog2021 (2) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the concerned authorities. We also take into consideration the statement made at the bar by learned advocate Mr. Trivedi that writ applicant will deposit the remaining amount of ₹ 4,33,000/- within a period of 8 weeks from today - Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 1743 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1746 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1868 of 2021 - - - Dated:- 1-2-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR D K TRIVEDI(5283) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE ILESH J. VORA) 1. Heard Mr. DK Trivedi, the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oprietorship Firm, doing its business at Ahmedabad. In the year of 2005, following an investigation conducted by the Sales Tax Department, some of the documents were seized and on the basis of details with regard to business of the writ applicant, the Assessing Authority had fixed the tax liability for the Assessment Year 1.4.2004 to 31.03.2005 under the provisions of Gujarat Sales Tax Act, 1969 and for the year 2005-06 under the provisions of Gujarat Sales Tax Act, 1969 as well as Central Sales Tax Act, 1956. 5. Being aggrieved with the three different assessment orders passed by the Competent Authority dated 28.03.2013, the writ applicant had filed three different Tax Appeals before the Deputy Commissioner of Commercial Tax, Division-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be able to deposit the amount of pre-deposit. Mr. Trivedi, however, fairly stated that the writ applicant has deposited ₹ 7,57,000/- and for the remaining amount, the writ applicant will deposit the same within 8 weeks from today. 9. We have also heard Mr. Chintan Dave, the learned AGP for the State-respondents. 10. After considering the facts and circumstances of the case, it appears that the Assessment Orders for the respective years were challenged before the First Appellate Authority and Tribunal, as referred to above. However, all the appeals having been dismissed only the ground of nonpayment of pre-deposit amount and accordingly, without entering into the merits of the case, the appeals were dismissed summarily. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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