1. This is an appeal that has been preferred by the appellant against the order dated 07-07-2009, passed by the Ld. Dy. Commissioner, Sales Tax (Appeals) (Appellate Authority), Jammu, in Appeal No. 20/DCJ/AP/ST/1999-2000. The Appellate Authority has dismissed the appeal of the appellant summarily on the ground that the appellant has not filed proof of payment of 50% of the penalty imposed in the order impugned. According to the Assessing Authority this is required under clause (c) of the 2nd Proviso to Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962.

2. The appellant in appeal before this Tribunal has now assailed the order of the Appellate Authority on the grounds interalia, that the appellant brought it to the notice of Ld. Dy. Commissioner, Sales Tax (Appeals), Jammu, that the appeal had been filed by him u/s 11 of the J&K GST Act, 1962, for the account period 1992-93 when there was no such condition or any provision in that section under which the Ld. Appellate Authority could insist on pre-deposit of 50% of the penalty imposed or 20% of the assessed tax for the purpose of entertainment of the appeal. In support of this contention the appellant depended on the ju

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