JAGANNATH DUDADHAR Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) ON being pointed out that five independent dealers, with different demands, cannot be permitted to file a common petition, Mr. R. C. Chawla, learned counsel for the petitioners, prays that the present petition may be confined to the first petitioner, namely, M/s. Jagannath Dudadhar. We order accordingly.

(2.) THE challenge in this writ petition under article 226 of the Constitution, is to a consolidated order dated October 31, 2002/november 7, 2002, passed by the Appellate Tribunal, Sales Tax, Delhi (for short "the Tribunal"), under section 43 (5) of the Delhi Sales Tax Act, 1975 (for short "the Act"), in Appeals Nos. 51 to 53/stt/02-03, pertaining to the assessment years 1998-99 (Local and Central) and 1999-2000 (Local) respectively. By the impugned order, the Tribunal has directed the petitioner to make a pre-deposit of Rs. 5,08,40,000 as a pre-condition for entertaining their appeals pending before the Additional Commissioner (Appeals ). Out of the said amount, a sum of Rs. 3,21,00,000 has been directed to be deposited in cash and for the remaining amount, the petitioner is required to furnish surety.

(3.) AGGRIEVED, the petitioner preferred appeals to the Additional Commissioner (Appeals) along with an application for stay of the disputed demand. The Additional Commissioner directed the petitioner to deposit 25 per cent of the disputed tax and penalty, as a condition precedent for entertaining the appeals preferred by the petitioner. Not being satisfied with the said order, the petitioner carried the matter in further appeal to the Tribunal. By the impugned order, the Tribunal has directed the petitioner to deposit the aforenoted amounts. Being still aggrieved, the petitioner is before us.