JAGDISH RAI GUPTA Vs. STATE OF HARYANA

JUDGEMENT

(1.) Learned counsel for the parties are agreed that these two writ petitions Nos. 3662 and 3871 of 1972 can be disposed of through a common order as in these identical questions of law and fact have been raised. Form the years 1970-71 and 71-72 the Excise and Taxation Officer (Enforcement) Ambala Cantt. through two different orders assessed the petitioner to pay certain amount of goods tax and penalty thereon. Both these orders were challenged by the petitioner before Deputy Excise and Taxation Commissioner (Appeals) Ambala under S. 15 of the Punjab Passengers and Goods Taxation Act, 1952(for short, the Act). Both these appeals have been dismissed by the said Authority vide its order Annexure 'G' (in both the petitions) dated Nov. 9. 1972 on the ground that the petitioner failed to deposit the above said amount of tax and penalty before the filing of the appeals.

(2.) These orders of the appellate authority are impugned on the ground that the petitioner was not under any obligation to make prior deposit of the tax and penalty for maintaining the appeals. According to learned counsel, the provisions of t he Haryana Amendment Act No. 7 of 1967 vide which two provisos attached to S. 15 of the Act had deliberately been dropped makes this position more than clear. In order to appreciate the argument. the provisions of S. 15 as it existed prior to the amendment and subsequent thereto need to be noticed. This section as it stood prior to the amendment read as follows:-- "An appeal shall lie to the appellate authority appointed by the State Government ...... within 60 days of the passing of any order appealed against. Provided that no appeal shall be entertained by such authority of tax assessed has been paid: Provided further that such authority if satisfied that an owner is unable to pay tax assessed may. For reasons to be recorded in writing entertain an appeal without such tax having been paid".

(3.) After amendment the noted two provisos were dropped and the section now reads as follows:-