1988 (9) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by V. RAMASWAMI, C.J.-This is a petition under article 226 of the Constitution of India praying for quashing of the order of the Sales Tax Tribunal, Punjab, in Appeal No. 138 of 1985-86, directing the petitioner to deposit Rs. 29,65,551 as a condition precedent for hearing of the appeal on merits. The petitioner is a statutory Corporation incorporated under the Food Corporation Act, 1964. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was not taxable in view of the Division Bench judgment of this Court reported as Food Corporation of India v. State of Haryana [1987] 66 STC 7. However, probably in view of the fact that the Tribunal had power to waive the tax only if it is satisfied that the dealer is unable to pay the tax, they also raised a ground that they will be unable to pay the tax and the financial situation of the Corpor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....substitute the satisfaction of the appellate authority on the question whether the dealer is unable to pay tax or not, nor can we in any circumstances modify the provisions of the Act, so as to enable the assessee not to pay tax merely on the ground that he is confident that on merits no tax is liable. In the circumstances, the writ petition fails and it is dismissed. However, we direct the app....