2002 (4) TMI 908

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....The petitioner is registered as a dealer under the Haryana General Sales Tax Act, 1973. On May 31, 2001, an additional demand of Rs. 7,04,243 was created. The petitioner filed an appeal. Along with the petition of appeal, an application for waiver of pre-deposit was made. The Tribunal after consideration of the matter found that the petitioner's gross turnover for the year 2000-2001 was Rs. 4.09 c....

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....ubmits that the requirement of pre-deposit shall not be applicable in a case where the revisional authority has created an additional demand by passing an order under section 40(2) of the Act. 5.. Nothing has been produced on record to show that the finding of the Tribunal that the petitioner has Rs. 18 lacs in the current account is wrong. Equally, it has not been disputed that the petitioner'....

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.... contention is misconceived. Section 39(5) clearly postulates that "no appeal shall be entertained unless it is filed within 60 days from the date of the order appealed against and the appellate authority is satisfied, that the amount of tax assessed and the penalty and interest, if any, recoverable from the person has been paid". The provision is comprehensive. It provides for the deposit in case....