STATE OF TRIPURA Vs. MANORANJAN CHAKRABORTY

JUDGEMENT

(1.) The High Court had by the impugned judgment struck down the provisos to Section 20 (1) and Section 21 (2) of the Tripura Sales Tax Act which had provided that no appealrevision against an order would be entertained by the prescribed authority/commissioner unless the amount of tax assessed or the penalty levied is paid, discretion being given to the authority for permitting payment of not less than 50 per cent of the tax assessed or the penalty levied.

(2.) The aforesaid Sections 20 (1) and 21 (2) along with the relevant provisos read as follows:

(3.) As we see it, the point in issue is no longer res integra. This Court in gujarat Agro Industries Co. Ltd. v. Municipal Corpn. of the City of ahmedabad dealing with an analogous provision, where discretion to waive pre-deposit was limited only to the extent of 25 per cent of the tax, was upheld by this Court. To the same effect is the decision of this Court in shyam Kishore v. Municipal Corpn. of Delhi.