Law: Income Tax Act, 1922

Section: 30(3)

Law: Income Tax Act, 1922

Section: 30(3)

Law: Civil Procedure Code (V of 1908)

Section: 148

Income-tax Act, 1922 -- Sections 30, 30(3) as substituted by Finance(Supplementary Provisions) Ordinance No. XVII of 1971 -- Appeal -- Limitation -- Appeal filed within time -- Short of Appeal fee by Rs. 75 -- Balance fee deposited after two years of the period of Limitation -- Application for condonation of delay made after four years of the period of limitation -- No case made out for condonation of delay -- Whether assessee obliged under the law to deposit full fee within the prescribed time -- Held yes -- Whether any obligation on the part of office to inform assessee about the shortfall of fee -- Held no -- Appeal filed whether barred by time -- Held yes -- Whether a fit case for condonation of delay -- Held no -- Appeal to Tribunal -- Limitation -- Condonation of delay -- Word "shall" in section 30(3) -- Interpretation -- Fulfillment of prerequisite condition of payment of fee of Rs. 100 -- Held, obligatory -- No obligation on office of Tribunal to inform appellant regarding shortfall of fee of appeal -- Appellant, after being informed of shortfall of fee, taking more than two years to pay balance fee and taking another two years for making an application for condonation of delay thus incurred in filing complete appeal -- Appellant in failing to deposit required fee on or before last date of limitation committing deliberate default in not complying with mandatory provision of law and also not showing sufficient cause for not presenting appeal in time -- Negligent conduct and deliberate default, held, disentitles appellant to any belief for condonation of delay -- Interpretation of statutes -- Word "shall" -- Makes provision of statute compulsive in nature and does not leave any discretion -- Appeal to Tribunal -- Non-signing of appeal memo, a mere irregularity but non-payment of full prescribed fee, an illegality ORDER The order was passed by MIAN ABDUL KAHLIQ, Judicial Member. ---This direct appeal relating to assessment year 1970-71 has been filed by a registered firm challenging the order passed by the Income Tax Officer ............. Circle ............... dated 21-5-1973. The appellant is deriving income from running a cinema house. 2. On 4-7-1973…

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