1994 (5) TMI 237

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....pany seeks a writ of certiorari, for quashing the order dated March 25, 1994, passed by the Sales Tax Appellate Tribunal, upholding the order dated February 28, 1994, passed by the Deputy Commissioner (Appeals-II), New Delhi, dismissing petitioner's appeal in limine for failure on its part to comply with its order dated September 30, 1993, under section 43(5) of the Delhi Sales Tax Act, 1975 (for ....

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....inment of the appeal. Proof of this payment was to be furnished on October 19, 1993. Admittedly the said order was neither challenged nor complied with. On account of change in jurisdiction of the first appellate authority, petitioner's appeal was fixed for hearing on February 21, 1994, for which a registered notice was sent to it but was received back unserved with the report that there was no su....

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....rities below have failed to appreciate the acute financial constraints and the genuine hardship of the petitioner-company which prevented it from complying with the condition of pre-deposit as directed by the Deputy Commissioner (Appeals-II). He submitted that the Tribunal should have taken a lenient view in the matter by accepting petitioner's offer to deposit Rs. 1 lakh in cash with security for....

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....thority, vide its order dated September 30, 1993, had directed the petitioner to deposit a sum of Rs. 2.5 lakhs on or before October 18, 1993 to enable it to entertain its appeal. As noted above, admittedly, the validity of the order dated September 30, 1993, was not questioned by the petitioner in any appeal nor was any extension of time for making the requisite deposit sought. Thus the order dat....