BABULAL MOHANLAL KANDELE Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a reference made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law :

(2.) THE facts briefly stated are that the period of assessment is from 1st November, 1959, to 26th October, 1960. The assessee was assessed to tax under the Madhya Pradesh General Sales Tax Act, 1958, at Rs. 14,445. The assessee had paid Rs. 841 along with the return. The assessee filed an appeal against the order of assessment before the Appellate Assistant Commissioner on 20th October, 1962. On an application made by the assessee, the Appellate Assistant Commissioner directed that a sum of Rs. 6,000 out of the tax assessed be paid by 30th November, 1962. The assessee deposited Rs. 1,000 on 29th November, 1962. He then deposited the balance amount of Rs. 5,000 on 15th March, 1965. On 8th January, 1968, a notice was issued by the Appellate Assistant Commissioner to the assessee as to why the appeal should not be summarily rejected on the ground that Rs. 6,000 as tax was not deposited within the time allowed. The assessee replied to this notice. He referred to the various circumstances because of which the amount of Rs. 6,000 could not be deposited before 30th November, 1962. The assessee also submitted that as the amount had already been deposited by 15th March, 1965, the appeal should not be dismissed simply because the amount was not deposited by 30th November, 1962. The Appellate Assistant Commissioner by order dated 22nd January, 1968, directed that the record of the appeal be consigned to the record-room. The assessee preferred an appeal which was rejected by the Tribunal by order dated 6th August, 1969. On an application made by the assessee, the questions of law which we have set out above have been referred to us by the Tribunal.

(3.) THE relevant statutory provision is contained in Sub-sections (3) and (4) of Section 38, which read as follows :