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 30-12-2008, passed by the Ld. Dy. Commissioner, Commercial Taxes (Appeals) (Appellate Authority), Jammu, in Appeal No. 25/DCJ/AP/ST/2007-2008. The Appellate Authority has dismissed the appeal of the appellant in limini 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: 25/ DCJ/AP/ST/2007-2008/218 dated 10-05-2007, to explain the reasons for failure. The Ld. Counsel for the appellant, Sh. Rajinder Dutt, appeared several time and every time sought adjournment on the plea that the stay application is pending before worthy Commissioner, Commercial Taxes. After receiving the list of pending cases from the ALR (CCT's Office) the Appellate Authority declared that there

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