1. No one appeared in this appeal on the last two dates and today also the Ld. Counsel for the parties have chosen to remain absent.

2. I have perused and thoughtfully considered the material on record.

3. This appeal has been preferred against the order dated 22-03-2005, passed by the Ld. Dy. Commissioner, Sales Tax (Appeals) (Appellate Authority), Jammu, in Appeal No. 398/DCJ/AP/ST/2003-2004. The Appellate Authority has dismissed the appeal of the appellant summarily on the ground that the appellant has not filed proof of payment of 20% of the assessed tax and 50% of the penalty imposed in the order impugned. This is required under clauses (b) & (c) of the 2nd Proviso to Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962. He was afforded an opportunity under Notice No: 398/DCJ/AP/ST/2003-2004/809 dated 29-06-2004, to explain the reasons for failure. The Ld. Counsel for the appellant, Sh. Gulshan Gupta, appeared on 03-08-2004, 27-08-2004, 24-09-2004, 05-10-2004 and 18-11-2004, 24-12-2004, 09-02-2005 and01-03-2005 every time seeking further time to do the needful. Ultimately, last opportunity was afforded fixing the case for 15-03-2005, when no body appeared nor was the

Click Here to Read the rest of this document