JUDGMENT

Kuldip Singh, J.

1. The question for consideration in this appeal is whether the mandate, under Section 20(3) of the Karnataka Sales Tax Act, 1957 (the Act), to pay the undisputed tax before the appeal is entertained, is also applicable to the additional tax payable under Section 6-B of the Act. In other words whether it is obligatory under the Act to deposit the tax and the additional tax before the appeal is entertained.

2. The respondent-assessee challenged the best judgment assessment made against him for the year 1972-73 before the first appellate authority which was dismissed in limine on the ground that the respondent failed to pay the tax "not disputed in appeal". The second appeal filed by the assessee before the Kamataka Appellate Tribunal was also dismissed. On a revision petition under the Act the Karnataka High Court reversed the findings of the authorities below on the ground that unpaid "not disputed" tax was the additional tax which was different than the tax envisaged under Section 20(3) of the Act. The High Court allowed the revision petition of the assessee and remanded the matter to the appellate authority to dispose of the appeal in accordance with law. This appeal by way of special leave against the judgment of the High Court is by the State of Karnataka.

3. Before the appellate authority it was the admitted case of the parties that no part of the undisputed tax levied under Section 5(1) of the Act had remained unpaid. It was only the undisputed additional levy under Section 6-B of the Act which had not been paid.

4. Section 20(1) of the Act confers a right of appeal. Sub-section (2) of Section 20 refers to the period oflimitation. Sub-section (3)(a) of Section 20 is as under:

"No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal."

5. The High Court on the interpretation of various provisions of the Act came to the conclusion that the additional tax under Section 6-B is a levy distinct from the impost under Section 5(1) of the Act. The High Court thus came to the conclusion that the non-payment of the additional tax would not bar the entertainment of the appeal under the Act. The findings of the High Court are based on the following reasoning:

"Though the tax under Section 6-B is an impost of a similar nature, it is a levy distinct from the impost under Section 5(1) or under Section 6. This is the clear outcome of the scheme of Section 6-B and the effect of Section 6-B(2) of the Act. Section 6-B(2) by providing for the application of the provisions of the Act to the tax under Section 6-B as they apply to the sales or purchase tax under the Act, recognises the distinction between the additional tax on the one hand and the other imposts under the Act on the other .... Section 20{l) creates and confers a right of appeal. Sub-section (3) of Section 20 seeks to restrict that right and subject it to certain conditions. It appears to us that the tax in Section 20(3) on the payment of which the right of appeal is made dependent should receive a construction which would advance that right and one which would not make that right dependent upon or subject to payment of a tax which is distinct from the tax constituting the subject- matter of the appeal.. .. In the present case, the appeal is one directed against the main impost and no part of the assessment relating to the additional tax, is the subject-matter of the appeal. That being so, the view that non-payment of the additional tax would bar the entertainment of the appeal is not unjustified."

6. We are not inclined to agree with the view taken by the High Court. Section 6-B of the Act as it stood at the relevant time reads as under:

"6-8. Levy of additional tax.-- (1) There shall be levied and collected from every dealer liable to pay tax under Section 5 or under Section 6 (and from every dealer liable to p