High Court allows writ petition, condones delay in payment under Sales Tax Act. Remands matter for fresh disposal.

The High Court allowed the writ petition, condoning the delay in payment of a small sum of Rs. 6,622 by the petitioner, a limited company, under the Haryana General Sales Tax Act, 1973. The court held that the petitioner substantially complied with the Tribunal's order by settling the entire tax liability and rectifying the miscalculation. Consequently, the court set aside previous orders, remanded the matter to the Tribunal for a fresh disposal of the appeal on its merits, and directed the parties to appear for further proceedings without awarding costs.

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Issues:
Assessment under Haryana General Sales Tax Act, 1973, appeal against revised order, pre-deposit of tax, condonation of delay, restoration of appeal, compliance with tribunal orders.

Analysis:
The petitioner, a limited company, had its assessment for the year 1993-94 under the Haryana General Sales Tax Act, 1973, revised by the Deputy Excise and Taxation Commissioner, resulting in a demand of Rs. 8,78,073. The petitioner filed an appeal before the Sales Tax Tribunal, Haryana, Chandigarh, along with a request for entertaining the appeal without pre-deposit of tax. The Tribunal initially required the petitioner to deposit the entire tax in monthly installments. Despite almost full payment within the stipulated period, a small amount remained unpaid due to a calculation error. The Tribunal dismissed the appeal for noncompliance with the pre-deposit order and denied the request for condonation of delay. The petitioner then sought rectification/condonation of delay and restoration of the appeal, stating that the delay in payment was due to a minor miscalculation, which was rectified by paying the remaining amount. The Tribunal rejected this application as well, citing the late submission of a cheque. The High Court noted that the petitioner had substantially complied with the Tribunal's order and that the entire tax liability had been settled. The court found the delay in paying the remaining amount of Rs. 6,622 deserving of condonation and directed the Tribunal to hear the appeal on its merits.

The High Court, after hearing the counsel for both parties and reviewing the orders, observed that the petitioner had paid the entire tax except for a small sum of Rs. 6,622 within the time allowed by the Tribunal. The court acknowledged that the delay in paying the remaining amount was due to a calculation error and that the amount was eventually paid. It noted that the Tribunal had overlooked its earlier order, which the petitioner had substantially complied with. Considering the petitioner's compliance and the full payment of tax, the court held that the slight delay in paying the remaining amount should be condoned, and the appeal should proceed on its merits. Consequently, the court allowed the writ petition, set aside the previous orders, and remanded the matter to the Tribunal for a fresh disposal of the appeal on its merits. No costs were awarded, and the parties were directed to appear before the Tribunal for further proceedings on a specified date.

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