Commissioner of Sales Tax Vs Superphone India Ltd (Bombay High Court)
Bombay High Court held that having regard to the provisions of Section 55(6) of the Bombay Sales Tax Act, 1959, the Tribunal, acting as an Appellate Authority, certainly had powers to modify the order of part payment passed in First Appeal while hearing the Second Appeal.
Facts- The Respondent-assesses are manufacturers of Electrical Goods, sound Transferring Equipment and EPABX. The assessees were assessed by the Assistant Commissioner of Sales Tax for periods from 1 April 1989 to 31 March 1992 under the said Act as well as the Central Sales Tax Act 1956. AO, by six separate assessment orders, raised tax demands.
The assessee instituted six separate first appeals before the Deputy Commissioner of Sales Tax (Appeals), Pune, u/s. 55 of the Said Act. The appellate authority, vide its orders dated 11 July 1995, directed the assessee to make part payments. Since the assessee failed to make the part payments, the Appellate Authority, by orders dated 28 August 1995, summarily rejected the assessee’s first appeals.
Against the orders dated 28 August 1995, the assessee preferred second appeals before the Tribunal, under the provisions of Section 55(2) of the said Act. The Tribunal vide its Judgment and Order dated 22 November 1996 has set aside the First Appellate Authority’s order dated 28 August 1995, modified the part payment amount to Rs. 22,000/- in each of the appeals and upon noticing that the same was already paid, remanded the first appeals to the First Appellate Authority for disposal on merits.
