2009 (3) TMI 960

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....tion 41(1) of the Kerala General Sales Tax Act, 1963 as against the order of the Tribunal rejecting the appeal for the reason that the petitioner has not remitted the admitted tax before filing the appeal before the first appellate authority against whose orders an appeal was filed before the Tribunal. We have heard counsel for the petitioner and the Government Pleader for the respondent and ha....

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.... 39 no appeal is maintainable against the order of the appellate authority declining to entertain an appeal filed before him under section 34(1) of the Act. When an appeal is filed before the appellate authority, it is the duty of the appellate authority to examine whether the appeal is maintainable which requires verification of payment of tax admitted by the appellant. If there is a dispute a....

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.... it is for the appellate authority to decide as to what is the admitted tax and give an opportunity to the assessee to pay the same so that appeals on genuine disputes are entertained. Strangely in spite of refusal of the appellate authority to pass an adjudication order on the dispute raised by the petitioner about payment of admitted tax, the petitioner has not chosen to contest the same other t....