1994 (9) TMI 328

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....nsel for the petitioner and perused 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 authori....

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....tter, the departmental authorities 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 t....

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....e parties for realisation of the tax in 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 av....

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....a undertaking, we direct the Sales Tax Tribunal 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, ....