Law: Sales Tax Act, 1990

Section: 45B,45,45B(4),45(3)

(a) Sale Tax Act (VII of 1990)---S. 45B---Appeal---Non-deposit of 15% of the principal amount of tax---Rejection of appeals by the Collector, of Customs, Sales Tax and Central Excise (Appeals) in limine "being infructious ab initio" for non­compliance of subsection (4) of S.45-B of the Sales Tax Act, 1990 without hearing---Validity---Appeal preferred in terms of subsection (1) of S.45-B has to be decided in terms of subsection (2) and if needed, read with subsection (3) of S. 45-B of the Sales Tax Act, 1990--­Before taking up the appeal for regular hearing, the Collector (Appeals) has to ask the appellant to deposit 15%---If appellant expresses that requirement of deposit of 15% of principal amount of tax was going "to cause undue hardship to the appellant", the Collector (Appeals) shall grant opportunity of hearing to the appellant and then decide the issue with a judicious mind and then pass formal, order accordingly---Where Collector (Appeals) did not dispense with the deposit of 15 % of the principal amount of tax as adjudged by the Adjudicating Authority, prior to taking up the appeal for regular hearing, there would be no stay against recovery of the adjudged amount of duty/taxes---Where Collector (Appeals) had dispensed with the deposit of 15% of the principal amount of tax, in exercise of this powers under the first proviso to sub­ section (4) of S.45-B of the Sales Tax Act, 1990, then the third proviso to subsection,(4) of S.45-B of the Sales Tax Act, 1990 would come into operation i.e. the remaining adjudged principal amount of tax, additional tax and-penalty etc., shall remain stayed till the expiry of six months period, or decision of the appeal, whichever is earlier---No statutory provision .was available with the Collector (Appeals) asking the appellant to deposit 1/3rd of the principal amount of tax adjudged vide order-in­original---Orders in appeal were, set aside and all the cases were remanded to the Collector of Customs, Sales Tax and Central Excise (Appeals) by the Appellate Tribunal since the appeals were treated to be pending before him for disposal on merit. Messrs Maple Leaf Cement Factory Ltd. v. Collector of Central Excise and Sales…

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