TaxTMI 
TaxTMI 
1987 (8) TMI 413
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....ment of tax as directed, he be heard on merits?" 2.. The facts which are necessary for consideration of the aforesaid question, may be stated in brief. An order of assessment was passed against the applicant on 2nd May, 1966. Against that order, an appeal was preferred by the assessee which was rejected by the Appellate Assistant Commissioner of Sales Tax on 29th January, 1968. This order was communicated to the assessee-applicant on 29th March, 1968 and he preferred a second appeal on 23rd April, 1968. The requisite amount of tax which was to be deposited to entitle the appeal to be admitted as contemplated by sub-section (3) of section 38 of the Act was, however, deposited on 11th February, 1969, i.e., after about 10 months of the filing....
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....y the Appellate Assistant Commissioner in the matter of payment of the requisite amount of tax. The Tribunal has also held that it was really the applicant who had not availed of the various opportunities granted by the Appellate Assistant Commissioner in the matter of payment of tax. In this view of the matter, the Tribunal came to the conclusion that the Appellate Assistant Commissioner could not be said to have dismissed the appeal summarily for non-payment of tax illegally. 4.. It has been urged by the learned counsel for the applicant-assessee that the applicant deserved to be given an opportunity of hearing before rejecting the appeal summarily. Reliance on certain decisions has been placed by learned counsel for the applicant in sup....
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....f an appeal contemplated by section 38 of the Act: The first stage is of the admission of the appeal and the second stage is of hearing of the appeal. Sub-section (3) of section 38 of the Act contemplates that no appeal shall be admitted unless the requirement of deposit of tax contemplated by the said sub-section has been fulfilled. The stage of hearing of an appeal arises only after it has been admitted. Therefore, if an appeal is not to be admitted for non-deposit of tax, the hearing contemplated at that stage is in regard to the matter of deposit of tax only. Merits of the appeal do not come up for consideration at that stage. Consequently, if an appeal has not been admitted on the ground of non-payment of tax, the plea which can be ra....