1994 (9) TMI 328

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....rused the record of the case. Against the order of assessment passed by the Assistant Excise and Taxation Commissioner-cum-Assessing Authority, Jalandhar, the petitioner-corporation, filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar. This appeal of the petitioner came to be dismissed by the appellate authority, vide its order dated Februar....

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.... have issued notice to the petitioner for deposit of the amount specified in the assessment order with a stipulation that in case the petitioner fails to deposit the amount, proceedings under the Land Revenue Act, 1887, will be started. Argument of the learned counsel for the petitioner is that when the Tribunal constituted by the Government has not been able to hear the appeal of the petitioner,....

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....terms of the order of assessment even when the appeal filed by the aggrieved party is pending before the Tribunal and request made by it for grant of interim relief has not been adjudicated upon. This methodology adopted by the departmental authorities cannot at all be appreciated. Once the statute provides a remedy of appeal, the party has every right to avail that remedy and there is no justific....

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....bunal to hear and decide the appeal filed by the petitioner at the earliest. It shall also be the duty of the Sales Tax Tribunal, Punjab, to consider and decide the application filed by the petitioner for entertaining the appeal without payment of tax and for staying the recovery of tax in terms of the assessment order. Till then, the Assistant Collector, I Grade-cum-Excise and Taxation Commission....