Appellant Granted Extension for Payment with Installments and Interest .

The Court granted the appellant additional time to make a payment of Rs. 22,96,969 by 31.12.2013 in six equal monthly installments with 10% interest, despite previous rejections and dismissals. The Court emphasized the need for timely payment, with consequences for non-compliance, ensuring justice and adherence to legal requirements.

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Issues:
1. Failure to make predeposit leading to rejection of appeals by the Appellate Authority.
2. Rejection of Restoration Application seeking restoration of appeals.
3. Dismissal of Miscellaneous Application for installment payments.
4. Appeal against the impugned order dated 11.3.2013.

Issue 1: Failure to make predeposit leading to rejection of appeals by the Appellate Authority
The appellant, involved in reselling and manufacturing edible oil, was assessed by the Sales Tax Officer for the years 2002-03 and 2003-04, with a total demand of Rs. 5,15,54,784. The tax liability under the assessment order was Rs. 2,29,69,686. The appellant's appeal before the Appellate Authority required a predeposit, which was not made, resulting in the summary rejection of the appeals.

Issue 2: Rejection of Restoration Application seeking restoration of appeals
Following the rejection of the appeals due to non-payment of predeposit, the appellant filed Restoration Application seeking to restore the appeals. However, the Tribunal rejected the application, leading to further legal challenges by the appellant.

Issue 3: Dismissal of Miscellaneous Application for installment payments
The appellant, after approximately three years, submitted a Miscellaneous Application seeking 48 monthly installments to pay the required predeposit amount. The Tribunal dismissed the application, citing the delay in making the installment request.

Issue 4: Appeal against the impugned order dated 11.3.2013
The appellant appealed against the order dated 11.3.2013, which dismissed the application for installments. The appellant requested reasonable installments to pay the predeposit amount, highlighting the delay in initiating recovery proceedings despite the non-payment of the required amount.

The Court, after considering the arguments from both sides, granted the appellant further time to make the payment of Rs. 22,96,969 by 31.12.2013 in six equal monthly installments with 10% interest. The Court emphasized that the interest payment would be irrespective of the appeal outcome, ensuring justice and compliance. The appellant was required to file an undertaking for timely payment, with consequences outlined for failure to comply.

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