JAGDISH TRADING CO Vs. SALES TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) AN order dated November 29, 2002 passed by a learned single Member of the Appellate Tribunal Sales Tax, Delhi ("the Tribunal" in short) in appeal No. 202/stt/2002-03, pertaining to the assessment year 1999-2000 (Local), is under challenge in this writ petition.

(2.) BY the impugned order the Tribunal has directed the petitioner to deposit a sum of Rs. 1 lakh under the Central Sales Tax Act, (for short, "the Central Act") and furnish a security to the satisfaction of the assessing authority in the sum of Rs. 20,000 under the Delhi Sales Tax Act, 1975 (for short, "the local Act") as a condition precedent for entertainment of its appeal before the first appellate authority.

(3.) IN view of the above, we find it difficult to comprehend as to how the Tribunal got the jurisdiction to pass an order under the Central Act when no appeal or an application for stay of demand under the said Act was pending before it. As noticed above, the Tribunal was required to examine only the validity of the order dated October 25, 2002 passed by the Deputy Commissioner under the local Act and no other order.