Court : Punjab and Haryana
Reported in : (1997)116PLR797; [2001]122STC382(P& H)
..... been paid :provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of a bank guarantee or ..... person, the collector (appeals) or, as the case may be, the appellate tribunal may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue,'the apex court held that the aforesaid provision provides conditional right of appeal and that it was obligatory on the appellant to deposit ..... . the bar created by section 406(2)(e) to the entertainment of the appeal by a person who has not deposited the amount of tax due from him and who is not able to show to the appellate judge that the deposit of the amount would cause him undue hardship ..... 's power under section 406(2) of the bombay provincial municipal act to relax the condition for deposit the tax due had at all weighed with the supreme court in making the aforesaid observations in anant mills v ..... treatment to them ; it only spells out the consequences flowing from the omission and default of a person who despite the fact that the deposit of the amount found due from him would cause him no hardship, declines of his own volition to deposit that amount .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1983]53STC112(P& H)
..... appellate authority is satisfied that the amount of tax assessed on, and the penalty and interest, if any, recoverable from the person has been paid :provided that the said authority, if satisfied that the dealer is unable to pay the whole of the amount of tax assessed or the penalty imposed or the interest due, he may, if the amount of tax or interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal subject to the ..... or taken in the exercise of the powers conferred by or under this act, as if this act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due under the repealed act at the commencement of this act, may be recovered as if they had accrued under this act.5. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2004]136STC261(P& H)
..... has been paid :provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of a bank guarantee or ..... to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him.(6) to (8) .............. ..... the hgst act and the hvat act shows that earlier assessee was bound to pay the amount of tax assessed along with penalty and interest before his appeal could be entertained by the learned appellate authority. ..... raises the dispute is himself the judge can make no difference, for the authority raises the dispute in the interest of the state and in so acting only represents the state. ..... the appeal cannot be entertained by the learned appellate authority unless the amount of tax and interest admitted by assessee to be due has been paid. ..... said to be repealed by another act, even judgment in manphul singh sharma's case : (1994)5scc465 , has been misread by the tribunal as right to file appeal without pre-deposit of tax, penalty or interest does not affect vested rights of the parties.17. mr. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2006]143STC670(P& H)
..... the person has been paid :provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of a bank guarantee or adequate security in the ..... first proviso to section 39(5) empowers the appellate authority to entertain the appeal without insisting on payment of the whole of the amount of tax, penalty or interest due, if, for reasons to be recorded in writing, it is satisfied that the appellant is unable to pay the same.5. ..... validity of some of the provisions of the bombay provisional municipal corporations act, 1949 observed as under :.the bar created by section 406(2)(e) to the entertainment of the appeal by a person who has not deposited the amount of tax due from him and who is not able to show to the appellate judge that the deposit of the amount would cause him undue hardship arises out of his own omission and default. ..... , is not ultra vires the provisions of the constitution, we further hold that exemption from payment of the tax in terms of section 39(5) can be granted only if the appellate authority is satisfied that due to financial stringency the appellant is unable to pay the amount of tax assessed, penalty or interest. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1994)107PLR529
..... however, vide proviso to sub-section 5 it is provided that if the appellate authority is satisfied that the dealer is unable to pay the whole of the amount of tax assessed or the penalty imposed or the interest due, he may, if the amount of tax or interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing entertain the appeal subject to the furnishing of a bank guarantee or adequate security for the payment of the amount finally determined to be due. ..... the only exception for non payment of the tax assessed with penalty and interest is the inability of the appellant to pay the whole amount. ..... that no appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied that the amount of tax assessed, and the penalty and interest, if any recovered from the person, has been paid. ..... the balance of convenience must be clearly in favour of the making of an interim order and there should not be the slightest indication of a likelihood of prejudice to the public interest....'6. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1995)111PLR72
..... the person has been paid: provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of a bank guarantee or adequate security in ..... him as required by sub-section (4) of section 10, he shall in addition to the amount of tax, be liable to pay simple interest on the amount of tax due from him at the rate of one percentum per month from the date immediately following the last date for the submission of the return under sub-section (3) of that section, for a period of one month ..... tax and penalty recoverable as arrears of land revenue:- the amount of any tax and penalty imposed (or interest payable) under this act, which remains unpaid after the due date, shall be recoverable as arrears of land revenue. ..... (2) if the amount of tax or penalty due from a dealer is not paid by him within the period specified in the notice of demand, or if no period is specified, within thirty days from the service of such notice, the dealer shall in addition to the amount of tax or penalty, be liable to pay interest on such amount at the rate of one percentum per month from the date immediately following the date on which the period specified in the notice or the period of thirty .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)112PLR604
..... failed to make payment a writ petition was filed which was disposed of by the bench vide order dated 27.9.1994 with a direction to the board to consider the writ petition to be a representation regarding claim for the amount of interest due on the delayed payments and decide the same. ..... 18,50,239.49 paise which amount became due till 31.1.1994 and this interest continue to accrue to the petitioner from month to month at the deemed rate of interest till date. ..... as per section 6 amount due from a buyer together with amount of interest calculated in accordance with the provisions of sections 4 and 5 shall be recoverable by the supplier from the buyer by way of a suit or other proceedings under any law for the time being in force. ..... 15 of 1992 petitioner-company being a small scale industrial undertaking is entitled to interest on account of delayed payment and so a request was made to the respondent-board to pay the amount due on the basis of ordinance. ..... -the amount due from a buyer, together with the amount of interest calculated in accordance with the provisions of sections 4 and 5, shall be recoverable by the supplier from the buyer by way of a suit or other proceeding under any law for the time being in force.7. ..... 5% above the floor rate for comparable lending and as per section 5 the buyer becomes liable to pay compound interest at the rate mentioned in section 4 on the amount due to the supplier. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)104PLR698
..... the person has been paid ;provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of the bank guarantee or adequate security ..... if alongwith appeal material was produced by the appellant with respect to payment of the amount of tax, penalty and interest imposed the appeal could be entertained. ..... so rigidly as to disable him from doing this'.the ratio of the above decision could be applicable to the case in hand the appellate authority is to entertain the appeal filed within limitation on payment of the amount of tax, penalty or interest as the case may be. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1961P& H34
..... it is in these terms:--'2(ii) any loan made to the transferee or his predecessors-in-interest by the central government or a state government or, any other dues payable by the transferee or his predecessors-in-interest in respect of the said property to either of the said governments on the date of transfer together with any interest due on any such loan shall as well be a charge on the said property and shall without prejudice to any other rights and remedies of the said governments, be recoverable in the same manner as an ..... arrear of land revenue and any transfer of the said property shall not be valid unless the amount of the said loan together with the interest, if any, and the said dues have been paid in full. ..... unpaid and recoverable from the displaced person on account of transfer to him of any property or interest therein by:(a) the central government; or(b) any state government; or(c) any body corporate or other authority or person financed by the central government or a state government for the purpose of the acquisition, development or construction of any immovable property for the rehabilitation of displaced persons; (iv) any other dues payable to the central government, a state government, or the custodian which may be declared by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : IV(2004)BC138; (2004)137PLR601
..... it was alleged that the defendant having failed to pay the principal and interest due thereon to the plaintiff, the plaintiff was entitled to recover the said amount from the defendant. ..... 95,000/- from the plaintiff on 19.4.1996 and had agreed to pay interest @ 2% per month and had executed pronote and receipt in favour of the plaintiff in this regard. ..... 95,000/- on 19.4.1996 from the plaintiff on interest @ 2% per month and had never executed the pronote and receipt in question in favour of the plaintiff. ..... 68,400/- as interest) on the basis of pronote and receipt dated 19.4.1996, allegedly executed by makhan singh defendant (father of the present appellant) in favour of balbir singh plaintiff. ..... 95,000/- from the plaintiff and had executed the pronote and the receipt in question in his favour and that the plaintiff was entitled to recover the amount with interest. .....
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