TaxTMI 
TaxTMI 
2003 (1) TMI 677
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the ground that a statutory remedy of appeal was available to the petitioner. The parties are not at dispute that the remedy under section 84 of the Rajasthan Sales Tax Act, 1994 is there so as to challenge the order passed by the assessing officer against the order of assessment. 3.. Learned counsel for the appellant submits that the remedy of the appeal as aforesaid is coupled with an onerous condition of depositing the amount as assessed by the assessing officer under the Sales Tax Act and, therefore, unless the due amount is deposited, the appeal cannot be entertained. It is also the case of the appellant that he is not in a position even to deposit the 10 per cent of the amount and he submits that it was not at all the ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arty from the commencement of the action of the court of first instance and such right could not be taken away except by an express provision or by necessary implication. In yet another case of M.G. Abrol, Additional Collector of Customs, Bombay v. Shantilal Chhotelal and Co. reported in AIR 1966 SC 197, the Supreme Court held that remedy by way of an appeal against the order of confiscation and imposition of a large penalty under the Sea Customs Act is not an effective remedy because no appeal can be filed unless the large penalty imposed upon the petitioner has first been deposited. 4.. Learned counsel Sh. Manoj Bhandari, on the other hand, has argued that in the facts of this case, such an onerous condition is not there because....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the Legislature while granting the right cannot impose conditions for exercise of such right so long as the conditions are not so onerous as to amount to unreasonable restrictions rendering the right to be almost illusory. In yet another case of Vijay Prakash D. Mehta and Jawahar D. Mehta v. Collector of Customs (Preventive), Bombay reported in [1989] 72 STC 324 (SC); AIR 1988 SC 2010, the Supreme Court held that the right to appeal is a statutory right and it can be circumscribed by the conditions and such right could not be whittled down. It is neither an absolute right nor an ingredient of natural justice, the principles of which must be followed in all judicial and quasi-judicial adjudications. The analysis of the principles, which....
X X X X Extracts X X X X
X X X X Extracts X X X X
....order as has been passed by the assessing officer was bad from very inception. Section 2(38) of the Rajasthan Sales Tax Act, 1994 defines as to what is the sale and the same is reproduced as under for ready reference: "2(38) 'sale' with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes- (i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) any delivery of goods on hir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under sub-clause (4), if the goods are used by the lessee within the State, whether or not for a specified period, notwithstanding that the agreement for the lease has been made outside the State or that the goods have been moved from outside the State or the goods have been delivered to the lessee outside the State. Explanation III.-Where there is a single contract of sale or purchase in respect of goods stored or ascertained in the State as well as at places outside the State, the goods stored or ascertained in the State shall be deemed sold separately in or from the State. Explanation IV.-Where the work under a works contract is spread over in many States including the State of Rajasthan, the part of the work done, within this Stat....