1. This appeal has been preferred against the order dated 27-1-2009, passed by the Ld. Dy. Commissioner, Commercial Taxes Appeals (Appellate Authority), Jammu, in Appeal No. 102/DCJ/AP/ST/2008-2009. 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 according to the Assessing Authority 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: 102/ DCJ/AP/ST/2008-2009/653 dated 10-06-2008, to ractify this defect. The Ld. Counsel for the appellant, Sh. Sanjay Sharma, appeared on 21-06-2008, 01-09-2008, 07-10-2008 and 29-11-08 every time seeking further time to do the needful. Every time his request was granted and on 24-1-2009 he absented himself from the court, as a corollary to which the appeal of the appellant was dismissed. The appeal has also been held to be barred by the law of limitation. 2. The appellant has in his appeal assailed the order of the Appellate Authority interalia on the grounds:- (1) That the Learned Assessing Authority has passed the impugned order which was appealed before the Deputy Commissioner, Commissioner Taxes (Appeals) Jammu. (2) That the Learned Assessing Authority has passed the impugned order without affording any opportunity of being heard to the appellant. 3. I have heard the arguments advanced at the bar and I have given my thoughtful consideration to the material on record. 4. (2) That the Learned Assessing Authority has passed the impugned order without affording any opportunity of being heard to the appellant. 3. I have heard the arguments advanced at the bar and I have given my thoughtful consideration to the material on record. 4. 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. 5. From the perusal of the Section 11 Supra, what comes to the fore is that the deposit of 20% of the amount of tax assessed when the appellant has not filed any return for the year under reference and 50% of the penalty where the appeal is against the order of imposition of penalty, is a statutory requirement. The terms of Section 11 clauses (b) and (c) are mandatory in nature as the word used is "shall". The terms of Section 11 clauses (b) and (c) are mandatory in nature as the word used is "shall". Section 11 (b) and (c) give the Appellate Authority the teeth to proceed in a matter. Filing of the proof of payment of 20% of the amount of tax assessed and 50% of the penalty levied 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, 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. 6. Risking repetition what is reiterated here is that the statutory requirements, that are mandatory in nature, have not been complied with by the appellant. The appeal as such cannot be entertained. Therefore without dwelling upon the issue of limitation the appeal is liable to be dismissed on the ground of the non-compliance of the deposit of 20% of the assessed tax and 50% of the penalty alone. Viewed thus the order of the Appellate Authority is confirmed and the appeal of the appellant is dismissed. File shall be consigned to records after due completion. Records summoned, if any, be returned forthwith.