for the purpose of entertaining an appeal without payment of admitted tax it is for the the appellate authority to decide as to what is the admitted tax and give an opportunity to the assessee to pay the same so that appeal on genuine disputes are entertained. Strangely in spite of refusal of the appellate authority to pass an adjudication order on the dispute raised by the petitioner about payment of admitted tax, petitioner has not chosen to contest the same other than by filing an appeal before the Tribunal which is not maintainable because the Tribunal under Section 39(1) of the Act is authorised to entertain an appeal against order passed by the appellate authority disposing of the appeal on merits. When the appeal is rejected by the appellate authority as one not maintainable on account of non-payment of admitted tax such order is not an order in appeal and, therefore, no further appeal will lie to the Tribunal under Section 39(1) of the Act. Therefore, the order issued by the Tribunal rejecting the appeal again on the ground of non-payment of admitted tax is not an order under Section 39(4) or (7) of the Act and so much so no revision will lie to this Court against the said order of the Tribunal. Probably the remedy that is available to the petitioner was to file a writ petition
