1995 (10) TMI 215

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.... J.The Tribunal (Board of Revenue), at the instance of the Commissioner of Sales Tax, Madhya Pradesh, referred the undernoted question of law under section 44(1) of the M.P. General Sales Tax Act, 1958, for answer by this Court: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that section 38(3) of the M.P. General Sales Tax Act, 1958, requi....

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....lso imposed under rule 69-A of the M.P. General Sales Tax Rules, 1959. The assessee filed an appeal before the Appellate Deputy Commissioner of Sales Tax, Ujjain. A show cause notice was issued stating that 75 per cent of total demand (Rs. 4,602.44) should have been deposited and proof of such deposit should have been given in the memorandum of appeal. The assessee submitted the written explanatio....

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.... and referred the aforesaid question of law. 3.. We have heard Shri K.K. Gupta, learned Government Advocate for the Commissioner of Sales Tax. None appeared for the non-applicant-assessee. 4.. Shri Gupta submitted that the appellate authority was justified in holding that the requisite level of the balance was required to be deposited and splitting up the total balance due from the dealer in....

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....henever an appeal was preferred from an order imposing penalty, the appellant was required to pay one half of the total balance due from the appellant. The expression "such balance" occurring in section 38(3)(c) has reference to 'the total balance due' from the dealer as specified in section 38(3). The assessee, in the instant case, had preferred appeal against an order of assessment whereby penal....