1982 (9) TMI 212

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....71. The assessee was assessed to tax by an assessment order dated 19th March, 1975. He filed an appeal. The assessment order was set aside and the matter was remanded back to the assessing authority. A fresh assessment order was made on 11th August, 1978. The assessee preferred an appeal. Under the law, he was required to make a statutory deposit of 20 per cent. He did not make the deposit and ....

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....tion of this deposit is made in the order of the Assistant Commissioner (judicial) or in the order of the Tribunal. Even in the grounds of appeal before the Tribunal, it is not stated that the appeal could not have been dismissed by the Assistant Commissioner (judicial) on the ground that the tax had not been deposited and, in fact, the tax had been so deposited. In this view of the matter, I am u....