Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Delhi Sales Tax Act 1975- s. 43 (5 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Delhi Sales Tax Act, 1975- s. 43 (5)- Nature and scope of - Demand of tax under the Act and Central Sales Tax Act on account of failure to produce declaration forms - Appeal - before Appellate Tribunal - Dismissed as not entertainable as neither the documents were furnished nor pre-deposit made - Held: Order in terms of s. 43(5) is essentially an order of stay - While granting stay, though discretion is available, the same has to be exercised judiciously - On facts, since t the assessee deposited the amount as directed by Supreme Court at admission stage, direction to Tribunal to hear the matter on merits - Central Sales Tax Act, 1956Interlocutory Order Stay order- Grant/denial of When Discussed. . Demand of tax was made by respondent-Revenue on the ground that assessee did not furnish requisite F declaration forms. Appellate authority affirmed the order. Assessee filed appeal before Appellate Tribunal, Value Added Tax, Delhi. He also filed application u/s 43(5) of Delhi Sales Tax Act, 11975 to dispense with pre-deposit which is condition precedent for entertaining the appeal. Tribunal directed pre-deposit of 3 crores. Despite the time given, when the assessee neither produced the documents nor did hu deposit the amount as directed, the appeals were dismissed as not entertainable. Hence the present appeal. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2009 INSC 416 |
Petitioner | Ravi Gupta |
Respondent | Commissioner Sales Tax, Delhi And Anr. |
SCR | [2009] 5 S.C.R. 110 |
Judgement Date | 2009-03-27 |
Case Number | 1965 |
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