ARIJIT PASAYAT, C.J.

Challenge in the present writ petition is to the order passed by the Appellate Tribunal, Sales Tax, Delhi (in short, "the Tribunal") holding that a consolidated appeal filed by the appellant is not maintainable.

Dispute relates to the assessment year 1992-93.

A brief reference to the factual aspects would suffice :

The petitioner, a dealer registered under the Delhi Sales Tax Act, 1975 (in short, "the Act") and the Central Sales Tax Act, 1956 (in short, "the Central Act"), was assessed to extra demand of tax. Appeals were filed before the prescribed first appellate authority along with applications for dispensing with the requirement of pre-deposit of the disputed demand. The Deputy Commissioner (Appeals-II) (in short, "the Deputy Commissioner") by one consolidated order directed payment of Rs. 20,500 under the Act and a sum of Rs. 1,300 under the Central Act as against extra demands raised ex parte amounting to Rs. 2,04,151 under the Act and Rs. 13,322 under the Central Act for the relevant assessment year as a condition precedent for entertainment of the appeals. Only one appeal was filed by the petitioner before the Tribunal which was numbered as Ap