INDIAN SUCROSE LTD. Vs. STATE OF PUNJAB

JUDGEMENT

(1.) LEAVE granted. The assessee is a registered dealer under the provisions of the Punjab General Sales Tax Act, 1948 ('the Act', for short) and is engaged in manufacture of sugar, molasses, press muds and begassee. An order of assessment had been passed against the assessee for the assessment year 2003 -04. Appellant challenged the said order of assessment and demand notice issued thereon by filing an appeal before the First Appellate Court. Along with the first appeal the Appellant had also made an application for waiver of pre -deposit.

(2.) THE Appellate Court vide its order dated 14.03.2007, while considering the application filed along with the appeal, had directed the assessee to deposit 25% of the tax demand as pre -condition for entertainment of the appeal on merits and later, vide order dated 29.06.2007 has dismissed the appeal in limine on account of default.

(3.) HEARD the learned senior Counsel appearing for the assessee and the learned Counsel for the Respondents.