DIPAK PETROCHEM LTD Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Rule. Mr Apurva Dave, learned AGP waives service of Rule for the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today.

(2.) What is challenged in this petition under Articles 226 and 227 of the Constitution is the order dated 30.9.2005 passed by the Gujarat Sales-tax Tribunal in Second Appeal Nos.387 and 388 of 2005.

(3.) The petitioner-Company had filed first appeals before the first appellate authority challenging the orders of assessment passed by the Sales-tax Officer for the two assessment years. During pendency of the first appeals, the petitioner filed applications for interim stay against recovery. The first appellate authority directed the petitioner to deposit the tax amounts as a condition for hearing the appeals on merits. On account of failure on part of the petitioner to deposit the said amounts, the first appeals came to be dismissed. The petitioner thereupon filed second appeals before the Tribunal. At the hearing of these appeals, the Tribunal considered the question with respect to admissibility of first appeals without insisting on payment of tax, penalty and interest. After referring to the said question, in paragraph 3 of the order, the Tribunal specifically recorded the following statement made on behalf of the petitioner-Company -