Appellate jurisdiction and proof of admitted tax payment: Tribunal could not revive an appeal dismissed for non-compliance.

Production of satisfactory proof of payment of the admitted tax was treated as a condition precedent to an appeal being entertained. Once the first appellate authority found that requirement was not complied with, it was bound to dismiss the appeal and became functus officio, with no power to restore the appeal unless the statute expressly authorised it. On a further appeal, the Tribunal's jurisdiction was limited to examining whether that dismissal was within jurisdiction; it could not direct the appeal to be entertained merely because proof of payment was produced later. The Tribunal therefore had no jurisdiction to interfere with the dismissal.

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Issues: Whether the Appellate Tribunal had jurisdiction to entertain an appeal from an order dismissing the first appeal for non-production of proof of payment of admitted tax, and whether such dismissal could be disturbed after the appeal had been found not entertainable.

Analysis: The proviso governing appeals made production of satisfactory proof of payment of the admitted tax a condition precedent to the appeal being entertained. The distinction between an appeal being maintainable and being entertainable was treated as material: once the first appellate authority found non-compliance with the statutory requirement, it had no option but to dismiss the appeal. After such dismissal, the appellate authority became functus officio and could not restore the appeal unless the statute expressly conferred such power. In an appeal against that dismissal, the Tribunal's role was confined to examining whether the dismissal for non-payment was within jurisdiction; it could not direct the first appellate authority to entertain the appeal merely because proof of payment was produced later.

Conclusion: The Appellate Tribunal had no jurisdiction to entertain the appeal after dismissal of the first appeal for want of proof of payment of admitted tax, and the challenge failed.

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