TaxTMI 
TaxTMI 
1966 (1) TMI 74
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....s on the 16th of September, 1960, but he had not, by that time, deposited twenty per cent of the tax levied on him as required under section 24(1). The appellate authority called upon him to give proof of the payment of the required amount of tax on the 11th of October, 1960. He was also reminded in that respect on the 9th of November, 1960. On the 10th of December, 1960, he produced a challan before the appellate authority in proof of his payment of Rs. 100 towards the sales tax and asked for time to pay the balance. The Assistant Commissioner, however, did not feel satisfied with the grounds made out by the assessee and he refused to give any further time to him to make up the deficit in payment of the required amount of sales tax as a co....
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....iii) Whether the order of the Board dated 28th December, 1961, restoring the appeal and directing it to be heard on merits is in accordance with law? Section 24 of the Bihar Sales Tax Act, 1947, to be referred to hereafter as the Act, provides for appeal, revision and review. In sub-section (1) it is stated that no appeal shall be entertained by the authority unless he is satisfied that twenty per centum of the tax assessed or such amount of the tax as the appellant may admit to be due from him whichever is greater, has been paid. In sub-section (2) it is provided that every appeal shall be presented within 45 days of the receipt of the notice of demand issued under sub-section (4) of section 14 but the authority before whom the appeal is ....
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....rcumstances. In the present case, when an application was made for time to pay the tax on the 10th December, 1960, before the Assistant Commissioner of Commercial Taxes it was open to that authority either to grant or to refuse the prayer on a judicial consideration of the facts brought to his notice by the appellant. There cannot be any hard and fast rule as to how the discretion is to be exercised. That will depend upon the circumstances of each case. If the appellate authority refused to grant any time which would mean that he refused to admit the appeal because it was not properly presented in the sense that the required amount of tax was not paid within the prescribed period of limitation, that cannot be said not being exercise of the ....
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....nt or Assistant Superintendent, and the Board of Revenue may, likewise, revise any order passed by the Deputy Commissioner or Commissioner." When the assessee approached the Deputy Commissioner he refused to revise the order passed by the Assistant Commissioner. This order was made on the 31st of March, 1961. Against that, the assessee moved the Board of Revenue which was also competent to revise the order of the Deputy Commissioner. In exercising that power, the Board rescinded the order of the Deputy Commissioner and opined that the Assistant Commissioner should have entertained the appeal when the difficulties were pointed out to him by the appellant in the matter of depositing the required amount of tax. It is not necessary for us to ex....