1978 (8) TMI 208

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....med as under: "Whether, on the facts and in the circumstances of the case, the cheque drawn by the assessee in favour of the department would be treated as valid payment of the amount of admitted tax due on the date of filing of the appeal?" An ex parte assessment order was made against the assessee determining his turnover at Rs. 9,50,000 and imposing a tax of Rs. 19,700. The assessee filed....

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....ely, the Judge (Revisions) has not set out the circumstances in which the cheque came to be dishonoured. In case the cheque was dishonoured on account of any fault of the assessee, the payment made by the cheque would not discharge the admitted tax liability. In case the cheque was dishonoured on account of faulty endorsement by the Sales Tax Officer, the appeal could not have been dismissed on th....

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....S.C.). This being so, the cheque given by the assessee amounted to payment of tax when it was handed over to the appellate authority. Any fault of the assessing authority in endorsing the cheque cannot be made a ground for penalising the assessee by dismissing the appeal. However, as there is no clear finding as to whether the cheque was dishonoured on account of any mistake of the assessee or of ....