KOMAL TRADING COMPANY Vs. SALES TAX TRIBUNAL HARYANA

JUDGEMENT

(1.) For the view that we are taking, it is not necessary to issue notice to the respondents.

(2.) By order dated September 20, 2000 the Excise and Taxation Officer-cum-Assessing Authority, Faridabad, created a demand on the petitioner of Rs. 2,53,121 including interest. Feeling aggrieved by this order, the petitioner filed an appeal before the Joint Excise and Taxation Commissioner who directed the petitioner to deposit a sum of Rs. 53,121 by February 15, 2001 before the appeal could be entertained. Still not satisfied, it went in appeal before the Sales Tax Tribunal who extended the time and allowed the petitioner to deposit the amount by January 31, 2002. The amount could not be deposited by this date. However, the petitioner deposited the same on March 11, 2002 and before that he had moved an application seeking extension of time from the Tribunal. That application has been dismissed with an observation that the same was not maintainable.

(3.) Since the amount as directed by the appellate authority has been deposited by the petitioner, we are of the view that the appeal filed by it should be heard on merits. Consequently, we allow the writ petition, set aside the order dated March 20, 2002 by which the application for extension of time was rejected by the Tribunal and direct the appellate authority to hear the appeal filed by the petitioner, on merits and in accordance with law.