MOHAN MACHINES LIMITED Vs. SALES TAX TRIBUNAL

JUDGEMENT

(1.) The Sales Tax Officer created a demand of Rs37,66,820.00 against the petitioner vide order dated 20th March, 1991. Against this order,the petitioner filed an appeal before the Additional Commissioner Sales Tax and filed an application for dispensing with the pre-deposit. The Additional Commissioner of Sales Tax vide order dated 9th September, 1991 directed the petitioner to deposit the entire levied amount and the compliance report was to be submitted before 10th October, 1991. Since the petitioner did not deposit the amount, the appeal was dismissed in limine on 10th October, 1991.

(2.) Against the aforesaid order, the petitioner took the matter in appeal before the Appellate Tribunal Sales Tax, Delhi and along with the appeal filed an application for dispensing the pre-deposit. The appeal and the application for dispensing with the pre-deposit have been dismissed by the Appellate Tribunal vide order dated 8th October, 1992.

(3.) Still feeling aggrieved, the petitioner approached this Court under Article 226 of the Constitution of India.