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Surindera Rice and General Mills Vs. Deputy Excise and Taxation Commissioner and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtPunjab and Haryana High Court
Decided On
Case NumberCivil Writ Petition No. 7874 of 1976
Judge
Reported in[1978]41STC323(P& H)
AppellantSurindera Rice and General Mills
RespondentDeputy Excise and Taxation Commissioner and ors.
Appellant Advocate B.S. Malik, Adv.
Respondent Advocate V.P. Prashar, A.A.G.
Excerpt:
.....of a decree or order. thus the contention that against an order passed by a single judge in an appeal filed under section 104 c.p.c., a further appeal lies to a division bench cannot be accepted. the newly incorporated section 100a in clear and specific terms prohibits further appeal against the decree and judgment or order of a single judge to a division bench notwithstanding anything contained in the letters patent. the letters patent which provides for further appeal to a division bench remains intact, but the right to prefer a further appeal is taken away even in respect of the matters arising under the special enactments or other instruments having the force of law be it against original/appellate decree or order heard and decided by a single judge. it has to be kept in mind..........without first deciding the application in which the assessee seeks a decision under the proviso to section 20(5) of the said act. we accordingly direct the appellate authority to decide that application before taking up the appeal filed by the assessee on merits. till decision of that application, realisation of tax assessed against the petitioner is ordered to be stayed. no costs.
Judgment:
ORDER

M.R. Sharma, J .

1. The grievance made in this petition is that the petitioner filed an appeal against the order of assessment and along with the memorandum of appeal he also filed a petition praying therein that he should not be called upon to deposit the tax in advance pending final disposal of his appeal. The appellate authority has not decided either the appeal or the said petition and, in this manner, the remedy of appeal is being made wholly illusory and the tax assessed is being recovered by coercive process of law.

2. After hearing the learned counsel for the parties, we are of the view that Section 20 of the Punjab General Sales Tax Act has to be read as a whole. The proviso appended to it has also to be given a proper meaning. The appellate authority cannot prolong the consideration of the appeal without first deciding the application in which the assessee seeks a decision under the proviso to Section 20(5) of the said Act. We accordingly direct the appellate authority to decide that application before taking up the appeal filed by the assessee on merits. Till decision of that application, realisation of tax assessed against the petitioner is ordered to be stayed. No costs.


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