2004 (4) TMI 562

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....ther, under the said facts and circumstances of the case, the learned Trade Tax Tribunal as well as authority below were justified to register the appeal as defective, despite under the Sick Industrial Companies (Special Provisions) Act the revisionist company has been declared as sick unit and by the order of the State Government, the revisionist company was also under the scheme of 'deferment of the payment of tax '? 2.. Whether, under the said facts and circumstances of the case, the order of the learned Tribunal as well as Deputy Commissioner (Appeals) were justified?" Heard the counsel for the parties and perused the record. The aforesaid two questions are the verbatim reproduction of the questions of law as framed in the....

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....tted by the appellant in the returns filed by him. There is absolutely no dispute that the appellant has not deposited the admitted tax before the entertainment of the appeal. The appellant took a stand before the first appellate authority that the State Government by its order dated August 22, 1996 permitted the payment of tax for the assessment years 1994-95 to 1998-99 in five instalments by the order beginning from April 30, 2000 to April 30, 2004. The Deputy Commissioner (Appeals) dismissed the appeal on the finding that in spite of the instalments granted to the appellant, it has failed to deposit any of the instalments and as such failed to comply with the statutory condition as specified in section 9(1B) of the Act. This order was pa....