1979 (8) TMI 202

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....J.-These tax revisions are by the State against the orders of the Sales Tax Appellate Tribunal, Trivandrum. For the assessment years 1974-75 and 1975-76, the assessee was assessed to sales tax. Against the assessment orders the assessee who is a dealer in automobiles preferred appeals to the Deputy Commissioner of Sales Tax. The appeals were not accompanied by the deposit of the admitted tax due a....

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....hat the Government had permitted them to pay the tax in instalments. The Tribunal felt that, in view of this case put forward by the assessee, in the interests of justice, it was necessary to set aside the order of the Deputy Commissioner and send the matter back to that authority, with a direction to give the appellants an opportunity to prove their contentions in support of the delay in depositi....

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....elay and dispose of the appeals on merits." 2.. We have had occasion more than once to point out the unsatisfactory nature of this type of order of remand passed by the Appellate Tribunal. We have stated the position in Deputy Commissioner of Agricultural Income-tax and Sales Tax (Law), Board of Revenue (Taxes) v. M.K. Ahammed Kutty[1976] 38 S.T.C. 210. The matter was again examined and comment....

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....ve the application which would have been filed before the lower authority, and having received it, it may either dispose of it itself, or direct the lower authority to dispose of it on the merits. Perhaps it could itself excuse delay, thereby passing, as appellate authority, the order which the lower authority should have passed. But, having dismissed the application to excuse delay filed before i....