TaxTMI 
TaxTMI 
1956 (10) TMI 28
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....nstitution of India. The non-applicants are (1) Commissioner of Sales Tax, Madhya Pradesh, (2) Deputy Commissioner of Sales Tax, Madhya Pradesh, and (3) Sales Tax Officer, Amravati. The material prayer claimed by the applicant is as follows: "The Honourable Court be pleased to grant a writ of certiorari and quash the order, dated 31st December, 1952, passed by the Sales Tax Officer, Amravati Distr....
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....tting the appeal, as the period covered under the assessment from 11th April, 1949, to 30th September, 1949, was governed by the old section 22(1) of the Central Provinces and Berar Sales Tax Act, 1947. I allowed the amendment prayed for in paragraphs 1, 2 and 4 as also the amendment of the relief in the alternative in the interests of justice. 3.. The applicant had filed two quarterly returns on....
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.... shall be admitted by the said authority unless such appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred." The question is whether the applicant can be required to pay the entire tax under section 22(1) before his appeal is heard by the Com- missioner of Sales Tax. I am of opinion that the matter is gover....
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....ay also refer to the decision of this Court in Raojibhai Ambalal and Brothers v. Commissioner of Sales Tax, M.P., Nagpur and Others(2). In that case, the returns were filed in May 1948. Therein it was held (1) [1953] 4 S.T.C. 114 at p. 124; [1953] S.C.R. 987. (2) [1956] 7 S.T.C. 552. "Though the amended section 22(1) made a clear distinction between a first appeal and a second appeal, the unamende....