2005 (7) TMI 609

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.... the appellant and Mr. T. Ayyasamy, learned Special Government Pleader for the respondent. 3. The grievance of the appellant is that since the factory was on strike they could not furnish the declaration forms which ultimately resulted in the assessing authority passing the impugned order of assessment by imposing tax liability to the tune of Rs.7,88,440/-. Since the grievance of the appellant appears to be genuine the learned Judge has also set aside the order of assessment, but however, imposed a condition that the appellant should deposit a sum of Rs.3,00,000/- (Rupees three lakhs only) towards the TNGST assessment apart from paying the entire tax component in respect of the CST assessment. In such circumstances, we only modify that p....

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....authority and the tax admitted by the appellant." 5. Thus, 25% of the disputed amount has to be deposited by the assessee as a pre-condition of the entertainment of his appeal. There is no provision for waiver or stay by the appellate authority of the pre-deposit of this 25% of the difference of the tax assessed by the assessing authority and the tax admitted even in genuine and appropriate cases. In our opinion absence of such provision permitting waiver or stay of the pre-deposit by the appellate authority in genuine and appropriate cases is often causing great hardship to the dealers. 6. In almost all the Tax Statutes wherever there is a provision of pre-deposit of some amount subject to which alone the appeal can be entertained th....