COMMISSIONER OF SALES TAX Vs. SOMESHWAR DUTTA TAULA

JUDGEMENT

(1.) DR. R. R. MISRA, J. These three revisions arise out of a consolidated order dated 17th May, 1985, passed by the State Tax Tribunal for the assessment years 1962-63, 1963-64 and 1964-65. Although the assessee has been personally served in each of these three revisions, nobody has put in appearance on his behalf.

(2.) I have heard the learned Standing Counsel appearing on behalf of the Commissioner of Sales Tax. During the year in question the assessee worked as weighman. Originally assessment orders were passed against the assessee but on appeal the Assistant Commissioner (Judicial) had remanded the case for fresh assessment. Thereafter, admittedly in pursuance of the remand orders the Sales Tax Officer passed orders on 29th June, 1972, imposing tax in each of these years. On appeal the Assistant Commissioner (Judicial), vide his consolidated order dated 20th September, 1974, dismissed all the appeals on the ground that the assessee had not deposited 20 per cent of the assessed tax as contemplated by the provisions under section 9 (1-B) (b) of the U. P. Sales Tax Act, 1948.

(3.) HAVING heard the learned Standing Counsel, I find sufficient force in the contention raised on behalf of the Commissioner of Sales Tax that after remand, since fresh assessments were made in each of these cases only on 29th June, 1972, therefore right to file first appeals against these assessment orders had accrued on 29th June, 1972. Admittedly on this date the provision for deposit of 20 per cent of the assessed tax was in existence. Hence, in my opinion the Tribunal was not right in law in taking view that it has taken for deciding the right of appeal. In such a situation one has to take into consideration the date of order against which the appeal has to be filed and not the date of the original assessment orders as in the present case. To my mind since in the present case the assessment orders in pursuance of the remand orders were passed only on 29th June, 1972, it was imperative on the part of the assessee to have deposited 20 per cent of the assessed tax as provided under section 9 (1-B) (b) of the U. P. Sales Tax Act. Thus, in my opinion the impugned orders passed by the Sales Tax Tribunal in all the three revisions suffer from error of law and the same deserves to be set aside.