1. This appeal has been preferred against the order dated 27-01-2009 passed by the Dy. Commissioner, Sales Tax (Appeals) (Appellate Authority), Jammu for the accounting year 2001-2002. The appellant has contended in his appeal that the impugned order is against the law and facts of the case for the reasons that the Learned Dy. Commissioner, Commercial Taxes (Appeals), Jammu was not justified to reject the appeal on the ground that the applicant has failed to explain the delay in filing of appeal, whereas, the Applicant has clearly stated in Column 9 of the Appeal, that he came to know from SHO Police Station, Bakshi Nagar, Jammu, that the Assessing Authority, Sales Tax, Circle-F, Jammu has passed the impugned order by which a demand against the firm has been created. Thus the cause in, filing the appeal after the prescribed period has been properly explained. The appellant has proceeded to state that he could not deposit 20% of Tax assessed as the firm had not conducted any business during the Accounting year, 2000-01 and the Brick Kiln in question was ultimately given to the 3rd Party and that the Learned Deputy Commissioner, Sales Tax (Appeals) ought to have given sufficient time for depositing of 20% of Tax assessed. 2. I have heard the arguments advanced at the bar and I have given my thoughtful consideration to the material on record. 3. The Appellate Authority has dismissed the appeal of the appellant on two counts that are (a) The appeal is barred by time and (b) Compliance with the statutory requirements as required under Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962, has not been made. Both these grounds will be taken one after the other. 4. From the perusal of the record of Appellate Authority what comes to the fore is that the appeal has been filed before the said Authority on 29-04-2008, against the order dated 31-01-2005 of the Assessing Authority, Sales Tax Circle-F, Jammu. In form ST-48 in the Column No.-9 that is, "Whether the appeal is in time, if not give reasons for the delay", the response of the appellant in his words has been as follows:- "Yes (as the appellant has come to know from SHO, Police Station, Bakshi Nagar, Jammu as on 15-04-2008)" 5. The appellant has been totally remiss and callous in giving the details. The appellant has been totally remiss and callous in giving the details. He has not stated anywhere as to what information did he come to know from SHO, Bakshi Nagar nor has he filed any application for the condonation of delay before the Appellate Authority in order to substantiate his arguments that his appeal is within time. Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962 which assumes significance here reads as under:- Section 11:- (1) A dealer or any other assessee objecting to an order passed by the Assessing Authority or any other officer authorized under section 15-A, other than the Deputy Sales Tax Commissioner, may within 30 days from the date on which he is served with the notice of demand, appeal to the appellate authority or if the order is made by the Deputy Commissioner, to the Commissioner; Provided that the Appellate Authority may admit an appeal after the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period. 6. The Section makes it abundantly clear that an appeal should be filed within a period of 30 days. The appellant has not done so. Section 12-B Jammu and Kashmir General Sales Tax Act which assumes significance here reads as under:- Section 12-B:- the provisions of Sections 5 and 12 of the Limitation Act, Samvat 1995, shall apply to the appeals and revisions filed under this Act before the Appellate, Reviewing Authorities or the Tribunal. 7. Section 5 of the Limitation Act provides as under:- Extension of prescribed period in certain cases:- ".Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908, may be admitted after the prescribed period if the appellant or the applicant satisfies the Court that he had sufficient cause for not preferring the appeal or making the application within such period" 8. On the plain reading of Section 5 supra it becomes clear that if an appeal is filed after the period provided for such filing, the appellant must seek condonation of delay and it is he who has to prove the existence of a sufficient cause for such delay to the satisfaction of the Court, a condition precedent, for the court to exercise its discretion in the matter of condoning the delay. This discretion is a judicial discretion and not an arbitrary one. Where sufficient cause is not shown, to the satisfaction of the Court, no question of condonation of delay arises. Nothing further has to be done in such an eventuality and the appeal has to be dismissed on that ground alone, irrespective of whether limitation is, or, is not, set up as a ground of attack or defence. The Court can suo motto look into that aspect also. The law of limitation has to be applied with all its rigour when the statute so prescribes and the Courts have no power to extend the period of limitation on equitable grounds as has been held in P.K. Rama V/S State of Kerala and Anr. reported in AIR 1998 S.C. 2276 . 9. There is no evidence to suggest that the appellant was prevented, by any cause, to file the appeal within the prescribed time under section 11 of the J&K General Sales Tax Act, 1962 . No Application has been filed, by the appellant, even on that count. In the memo of appeal the appellant has stated that he came to know from SHO, Bakshi Nagar. What he came to know from the said officer has not been spelt out any where. Absolutely no attempt has thus been made by the appellant to suggest, even by a whisper of evidence, that he had a bona fide cause in filing the appeal after the statutory period. 10. The Appellate Authority has dismissed the appeal of the appellant also on the ground that the appellant has not filed proof of payment of 20% of the tax assessed. This is required under clauses (b) 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: 66/ DCJ/AP/ST/2008-2009/741 dated 12-06-2008, to explain the reasons for failure. The Ld. Counsel for the appellant, Sh. Rajinder Dutt, appeared on 30-06-08, 21-07-2008, 01-09-2008, 29-09-2008, 24-11-2008 and 19-01-2009 seeking final adjournment to do the needful. Every time his request was granted but despite that he did not spell out the reasons for such failure. 11. The Ld. Counsel for the appellant, Sh. Rajinder Dutt, appeared on 30-06-08, 21-07-2008, 01-09-2008, 29-09-2008, 24-11-2008 and 19-01-2009 seeking final adjournment to do the needful. Every time his request was granted but despite that he did not spell out the reasons for such failure. 11. What requires consideration is to see whether the order of the Appellate Authority can be maintained on the reasoning projected therein, i.e. whether the appellant was obliged to file proof of the payment of 20% of the assessed tax as per the requirement of clauses (b) of the 2nd proviso to Jammu and Kashmir General Sales Tax Act, 1962. In order to have a proper understanding of the matter it will be appropriate to reproduce the relevant excerpts of Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962, herein below:- "Section 11:-..Provided further that no appeal shall be entertained by the said authority unless it is satisfied that:- (a) where all the returns for a year have been filed, the amount of tax due under this Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceedings under this Act, whichever is higher, has been paid; or (b) Where some of the returns for a year have not been filed or no return has been filed for such year, the amount of tax due under this Act, admitted by the appellant in the returns, if any, filed by him or at any stage in any proceedings under this Act or 20% of the amount of tax assessed, whichever is higher, has been paid; or (c) in case the appeal is against the imposition of penalty, 50% of the penalty levied has been paid; [Provided that the Appellate Authority may, for reasons to be recorded in writing, stay the recovery of the disputed amount of tax and penalty. However, the stay will not cover the amount of tax and penalty payable under clauses (a), (b) and of the 2nd Proviso] Explanation:- Nothing in this sub-section shall apply to the cases where the Commissioner in exercise of the powers vested under Section 8 makes an order extending the date of payment. 12. However, the stay will not cover the amount of tax and penalty payable under clauses (a), (b) and of the 2nd Proviso] Explanation:- Nothing in this sub-section shall apply to the cases where the Commissioner in exercise of the powers vested under Section 8 makes an order extending the date of payment. 12. From the perusal of the Section 11 Supra, what comes to the fore is that the depositing of 20% of the amount of tax assessed, or the amount of tax due under the Act, admitted by the appellant in his returns, before the entertainment of the appeal of the Appellate Authority, is a statutory requirement. The terms of Section 11 clauses (b) is mandatory in nature as the word used is "shall". Section 11 (b) gives the Appellate Authority the teeth to proceed in a matter. Filing of the proof of payment of 20% of the amount of tax assessed or the amount of tax due under the Act, admitted by the appellant in his returns before the entertainment of the appeal of the Appellate Authority, is a condition precedent for lodging an appeal before the Appellate Authority which, as per the explanation added to Section 11, can be relaxed only where the extension of the date of payment, is granted, by an order, made by the Commissioner, in exercise of the powers vested in him under section 8 of the Jammu and Kashmir General Sales Tax Act, 1962. This has not been done in this case. This condition cannot be waived by any other means or any other Authority. It has a binding force the intention being to ensure that the appellant is prosecuting the appeal with due diligence, in good faith and with an honest intention and not for the heck of it. There thus seems to be no reason to take a view contrary to the one expressed by the Appellate Authority in her order. 13. Viewed in the context of what has been premised above, the appeal of the appellant is barred by limitation The statutory requirement as envisaged by clause (b) of the 2nd proviso to Jammu and Kashmir General Sales Tax Act, 1962 has also not been complied with. The appeal of the appellant as such merits dismissal. Accordingly, the appeal of the appellant is dismissed. Record, summoned, if any, be returned forthwith. The appeal of the appellant as such merits dismissal. Accordingly, the appeal of the appellant is dismissed. Record, summoned, if any, be returned forthwith. File be consigned to records after its due completion. Announced.