2010 (6) TMI 716

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.... KURIAN JOSEPH C.J.-The petitioner filed three appeals against the composite order passed by respondent No. 4, for three years, i.e., 1999-2000, 2000-01 and 2001-02 before the second respondent, first appellate authority. Those appeals were dismissed on the ground that the petitioner did not make the required pre-deposit of 50 per cent of the amount, assessed by the fourth respondent. Accordi....

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....ut the tax (including interest payable) or, penalty or both having been paid in full or after part payment of such tax (including interest payable) or penalty or both." However, it is seen that the first appellate authority, without passing separate orders as to whether the petitioner is entitled for such exemption, dismissed the appeal on the ground that there was no pre-deposit. The petitione....

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.... by the first appellate authority and the Tribunal and remit the matters to the first appellate authority, namely, the second respondent with a direction to pass orders on the applications, filed by the petitioner, in terms of proviso to sub-section (5) of section 30 of the Act for exemption from pre-deposit. Orders, as above, shall be passed within a month from today. The petitioner will appea....