2001 (4) TMI 898

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-This is an application questioning correctness of the orders passed by the Additional Commissioner of Sales Tax (in short "the Additional Commissioner ") and the Appellate Tribunal, Sales Tax (in short "the Tribunal"). 2.. The dispute relates to demands raised under the provisions of the Delhi Sales Tax Act, 1975 (in short "the Act") for the assessment year 1992-93 for the petitioner's failure....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Commissioner. Again an appeal was filed before the Tribunal questioning the correctness of the order of dismissal. By the impugned order dated October 3, 2000, the appeal was dismissed on the ground that there was non-compliance with the earlier order passed by the Tribunal. 3.. In support of the application, learned counsel for the petitioner stated that due to prolonged illness which is ev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e declaration forms at the belated stage does not automatically entitle the petitioner to get the benefit of deduction. 4.. It is apparent that the petitioner has not taken any action for some periods. Additional Commissioner was justified in dismissing the appeal for non-compliance with the directions given for deposit of the extra demand by the Tribunal in 1997. However considering the fact t....