9911796707
TMI Blog2021 (2) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... ter that proceedings may be initiated recovery of the disputed demand. There is support in this regard from a decision of a learned Single Judge of this Court in COIMBATORE PIONEER MILLS LIMITED VERSUS COMMERCIAL TAX OFFICER, PEELAMEDU NORTH ASSESSMENT CIRCLE, COIMBATORE AND ANOTHER [ 2007 (3) TMI 696 - MADRAS HIGH COURT ] wherein a direction has been issued to the Department not to initiate steps for recovery till such time the time for filing of second appeal has expired. A direction is issued to the 2nd respondent to lift the impugned attachment forthwith - Petition allowed - decided in favor of petitioner. - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr.V.S.Manoj And Mr.K.Vaitheeswaran For Respondents : Mr.J.Kumaran Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal. (1) Any person objecting to an order passed by the Appellate Assistnat Commissioner under subsection (3) of section 47 or an order passed under the proviso to subsection (4) of section 77 may, within a period of sixty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Tribunal: .. Provided further that no appeal filed by any person objecting to an order passed under sub-section (3) of section 47 shall be entertained unless it is accompanied by satisfactory proof of the payment of tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of difference of the tax as ordered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second appeal before the Sales Tax Appellate Tribunal an appeal challenging the order of the first appellate authority. The appeal is to be entertained only if it is accompanied by 25% of the disputed tax which may be waived either fully or partly upon application by the appellate tribunal if ordered so, for reasons to be recorded in writing and subject to furnishing of appropriate security. 7.The submission of the revenue to the effect that the entire tax becomes payable immediately upon dismissed of an appeal by the first appellate authority thus, appears to be misconceived. In my view, an assessee aggrieved by an appellate order should have the full benefit of the period granted for filing of appeal and it is only thereafter that proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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