2003 (5) TMI 488

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....ral Sales Tax Act, 1973 (for short, "the Act"). By an order dated March 30, 1999, the Excise and Taxation Officer-cum-Assessing Authority, Gurgaon (E), created a demand of Rs. 8,55,063 against the petitioner for the period from August 15, 1995 to March 31, 1996. The petitioner challenged the demand by filing an appeal under section 39 of the Act. It also applied for waiver of requirement of depositing the disputed amount as a condition precedent to the entertaining of appeal. Vide order dated December 8, 1999, respondent No. 3 directed the petitioner to pay the amount of additional demand in six monthly instalments starting from October, 1999 and furnish surety bonds for the balance amount to the satisfaction of the Assessing Authority. ....

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....on, there is no merit in the argument of the learned counsel. In Emerald International Ltd. v. State of Punjab [2001] 122 STC 382; (1997) 2 PLR 797, a Full Bench of this Court repelled the challenge to the constitutionality of section 20 of the Punjab General Sales Tax Act, 1948 and section 39 of the Act and laid down the following propositions: "(a) The appeal is a creation of a statute and in case a person wants to avail of the right of appeal, he has to accept the conditions imposed by the statute. (b) The right of appeal being a creature of statute, the Legislature could impose conditions for exercise of such a right. Neither there is a constitutional nor legal impediment for imposition of such a condition. (c) The right of app....

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....rt referred to the aforementioned judgment of the Full Bench of this Court and held as under: "An appeal, for its maintainability, must have a clear authority of law. Sub-section (5) of section 39 of the Act, vests a discretion in the appellate authority to entertain the appeal if it is filed within sixty days and the amount of tax assessed along with penalty and interest, if any, recoverable from the persons has been paid. The aforesaid restriction is subject to the proviso conferring discretion upon the appellate authority to dispense with the deposit of the amount only on proof of the fact that the appellant was unable to pay the amount. Before deciding the appeal, the appellate authority affords an opportunity to the party concerned,....