1956 (2) TMI 47

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....am Dada (India) Ltd. v. The State of Madhya Pradesh and Others(1). 2.. The petitioner preferred a second appeal before the Commissioner of Sales Tax, Madhya Pradesh, in the matter arising out of assessment of sales tax on him. The amount of sales tax assessed on him was Rs. 29,005-9-0. When he preferred an appeal before the Deputy Commissioner of Sales Tax, he made an application for stay of th....

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.... the provision of section 22(1), as it now stands, would not apply and that the matter would be governed by the corresponding provision, as it stood at the time of the filing of the returns. This contention of the petitioner is based upon the decision of the Supreme Court already adverted to and must be upheld. 4.. It is however contended, though rather faintly, by the learned Deputy Advocate-G....

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....r, appeal to the prescribed authority against the order: Provided that no appeal against an order of assessment, with or without penalty, shall be entertained by the said authority unless it is satisfied that such amount of tax or penalty or both as the appellant may admit to be due from him, has been paid." The corresponding relevant part of the section, as it now stands, is as follows: "Any deal....