2003 (3) TMI 441

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.... and imposing, inter alia, a penalty of Rs. 1 lakh on Hariharbhai J. Gandhi, its director. We are not concerned with other persons against whom this order has been passed. 2. By an order passed on 7-6-2002, the Tribunal directed deposit of Rs. 60 lakhs by the assessee noting that Rs. 20 lakhs has already been paid. The Tribunal did not, evidently by inadvertence, pass orders on the stay application filed by Hariharbhai Gandhi. 3. Sub-section (1) of Section 32PA(2) of the Act permits any person who has filed an appeal on to the Tribunal on or before 20th February, 2000 which was still pending to withdraw the appeal from the Tribunal and to file an application to the Settlement Commission to have his case settled. Subsequently....

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.... and Another - 1968 (55) AIR 488 (S.C.) interpreting the word "entertain" occurring in Section 9 of the U.P. Sales Tax Act, 1948 to mean "to proceed to consider on merits" or "adjudicate upon". The same meaning has been applied to the word "entertain" occurring in Order XXI, Rule 90, proviso of the Civil Procedure Code 1908 in its judgment in Hindustan Commercial Bank Ltd. v. Punnu Sahu (Dead) Through Legal Representative - 1971 (3) SCC 124. We are therefore satisfied that the application made to the Settlement Commissioner not having been dealt with on merits, have not been entertained within the meaning of sub-section (7) of Section 32PA of the Act and the appeals before the Tribunal are deemed to have been revived. 6. So far as t....