GANGADHARAN PILLAI Vs. STO RESERVE ERNAKULAM

JUDGEMENT

(1.) AN assessee to sales tax for the year 1961-62 has filed this writ application and challenges the order Ext. P2 passed by the second respondent, refusing to entertain the appeal that was taken by the petitioner from the order of assessment, Ext. P1.

(2.) EXT. P1 order of assessment was served on the petitioner on 18-2-1963. He presented an appeal petition before the 2nd respondent on 4-3-1963. He also moved this Court in O. P. No. 630 of 1963 challenging the very same assessment order and sought a stay of the collection of tax. This Court, by order on CMP. No. 2066 of 1963 in O. P. 630 of 1963, granted interim stay on 22-3-1963 subject to the condition that the petitioner will pay Rs. 600/- towards the tax assessed, before 30-6-1963. The writ application as well as the Civil Miscellaneous Petition were disposed of on 26-6-1963 with a direction that the stay of collection of the balance of tax will continue till the disposal of the appeal taken by the petitioner before the second respondent. It must be said here that the total tax imposed on the petitioner for the year is Rs. 1420/- and according to him, he had paid towards tax for that year before the order of this Court was passed in CMP. N. 2066 of 1963, a sum of Rs. 300/ -. It is further stated by his counsel that a sum of Rs. 787. 50 was also paid before the date fixed by this Court in the order in CMP. 2066 of 1963. It is not disputed that these two payments of Rs. 300/- and Rs. 787. 50 taken together will cover the tax admitted by the petitioner to be due from him.

(3.) AS a proposition of law, it appears to me not correct, that where the payment of the admitted tax has not been made on or before the date on which the appeal was filed, the necessary result would be that the appeal should be rejected. This seems to be the view of the second respondent.