A M TRADING COMPANY Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is an application questioning correctness of the orders passed by the Additional Commissioner of Sales Tax (in short "the Additional Commissioner") and the Appellate Tribunal, Sales Tax (in short "the Tribunal" ).

(2.) THE dispute relates to demands raised under the provisions of the Delhi Sales Tax Act, 1975 (in short "the Act") for the assessment year 1992-93 for the petitioner's failure to produce declaration forms in respect of claim of sales to registered dealers. A total demand of Rs. 6,35,292 was raised. THE petitioner filed an appeal before the Additional Commissioner, who by order dated May 9, 1997 directed deposit of the entire extra demand as a pre-condition for entertaining the appeal. THE petitioner filed an appeal before the Tribunal against the said order, which was dismissed by its order dated September 18, 1997. However, the appellant was directed to comply with the order by October 16, 1997 and to appear on October 17, 1997 for hearing of the appeal after complying with the directions given for deposit of the entire extra demand. As the petitioner failed to comply with the order, the appeal itself was not entertained and dismissed in limine by the Additional Commissioner. Again an appeal was filed before the Tribunal questioning the correctness of the order of dismissal. By the impugned order dated October 3, 2000, the appeal was dismissed on the ground that there was non-compliance with the earlier order passed by the Tribunal.