1955 (9) TMI 45

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....f Sales Tax dismissing an application for revision of the order made by the Assistant Collector of Sales Tax, on the ground that though the applicants were required to make a payment of Rs. 200 within a period of 7 days and to produce the relevant chalan, no such payment was made nor any chalan produced. It has been contended by Shri Joshi for the applicants that in view of section 22 of the Act o....

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....enalty, if any, in respect of which the application is made has been paid. It is contended that this rule is in conflict with the intention of the legislature indicated in section 22, and that, there- fore, this rule should be held as ultra vires. The proviso regarding payment in section 21 was a mandatory provision which has subsequently been amended by adding a discretion to the appellate author....

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....sion of orders passed in appeal should be regarded as ultra vires, but in its present form it recognises the fact that the previous payment of such tax is discretionary on the part of the authority concerned. That being so, we think that no objection can be taken on the ground of jurisdiction to the requirement made by the Addi- tional Collector of Sales Tax that the assessee should pay Rs. 200 ou....