ORDER 1. In this appeal Shri Vinod Gupta STP counsel for appellant has appeared on a number of occasions and on 27-11-2013 case was part heard and thereafter on last date of hearing as well as today he has remain absent. Though case was notified in regular cause list. I therefore propose to dispose of this appeal on merits. 2. This appeal is directed against the order dated 26-09-2008 passed by the Ld. Dy. Commissioner, Commercial Taxes (Appeals) Appellate Authority, Jammu (herein called as Appellate Authority in short) whereby he has upheld the order passed by the Assessing Authority, Commercial Taxes, Circle-F, Jammu (hereinafter called as Assessing Authority in short) under section 7(8) of the J&K GST Act, 1962 (hereinafter after called Act in short). 3. I deem desirable to refer to the relevant facts leading to the filling of appeal before the Appellate Authority under section 11 and before this Tribunal under section 11 of the Act. 4. The appellant has submitted that the Assessing Authority has rejected the Amnesty Scheme under SRO 173 dated 07-05-2007 [Refer 2007 (5) JKS JK-531] alongwith the required documents filed for completion of the assessment. Further submitted that appellant has liquidated the damage stock at a highest possible rates available and paid the due tax but the Assessing Authority has rejected the contention of the appellant without relying on any contrary evidence. 5. Heard Mr. Amit Gupta, Standing Counsel for Respondents. He has submitted that orders passed by The Ld. Assessing and Appellate Authorities are well reasoned and in accordance with law need not any interference. 6. The perusal of records reveals that the dealer has been given ample opportunities to rebut the doubts/ allegations raised by the Assessing Authority for accounting year under consideration, but he has failed to do the needful. The appellant was carrying forward the stock amounting to Rs. 2,40904.00 since accounting year 2001-02 till 01-05-07. The dealer/ appellant has not shown any sale or purchase but has carried forward the same stock amounting to Rs. 2,90,904-00 till accounting year 2004-05. The appellant has disposed off the same stock and this fact has come in the knowledge of departmental authorities on 05-06-2007 i.e. the day appellant has revised returns for 3rd quarter 2004-05 after a gap of more than a year. Returns for accounting year depict sale amounting to Rs. 2,90,904-00 till accounting year 2004-05. The appellant has disposed off the same stock and this fact has come in the knowledge of departmental authorities on 05-06-2007 i.e. the day appellant has revised returns for 3rd quarter 2004-05 after a gap of more than a year. Returns for accounting year depict sale amounting to Rs. One Lac, thereby suddenly showing losses in lieu of the unsold stock being carried forward. 7. Further more the appellant has never responded to the notices served upon him by the Assessing Authority to confront the doubts which is borne by the record called for. 8. Before however parting with this appeal I deem it proper to state here that the appeal filed by the counsel for appellant Sh. Vinod Gupta, STP is ill drafted and carrying no sense as no memorandum of grounds or prayer was drafted and appeal was drafted like an application even if drafted by any layman not by the legal person. 9. Viewed thus, for the foregoing reasons, I found no cause for this Tribunal to interfere with the order impugned which otherwise also does not suffer from any irregularity or illegality. The appeal is accordingly dismissed and shall be consigned to records. Stay, if any, granted earlier is hereby vacated. Record, summoned, if any be returned forthwith. Order shall be conveyed to Authorities below.