Appeal deposit condition applies only after merits-based tax determination; dismissal in limine cannot trigger prior payment requirement.

Section 21(6) of the Andhra Pradesh General Sales Tax Act applies only where the earlier appellate or revisional order contains a real determination of tax payable on merits. Because the earlier appeals were dismissed in limine without adjudicating tax liability, there was no statutory basis to require prior deposit of the disputed tax as a condition for entertaining the second appeals. The Tribunal's insistence on payment was therefore unjustified, and the appellate process had to proceed without that deposit condition. The High Court accordingly held the provision inapplicable on these facts and directed the appeals to be dealt with on that footing.

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Issues: Whether section 21(6) of the Andhra Pradesh General Sales Tax Act could be invoked to insist on payment of the disputed tax as a condition for entertaining the appeals, when the appellate authority under section 19 had dismissed the earlier appeals in limine without determining the tax liability on merits.

Analysis: Section 21(6) applies only where the appellate authority under section 19 or the revisional authority under section 20 has determined the amount of tax payable, because the statutory requirement of proof of payment presupposes a quasi-judicial determination on the merits. Where the earlier appeals were rejected without adjudication on the tax liability, there was no such determination and, therefore, no basis for treating deposit of tax as a condition precedent to the Tribunal entertaining the second appeals. An unduly short time for payment would also make the right of appeal illusory and would not reflect a proper exercise of judicial discretion.

Conclusion: Section 21(6) was inapplicable on the facts, and the Tribunal could not insist on prior payment of tax as a condition for entertaining the appeals. The petitioners succeeded.

Final Conclusion: The Tribunal was directed to deal with the appeals on the footing that the Assistant Commissioner had not determined the tax payable under section 19, leaving the appellate process to proceed without the impugned deposit condition.

Ratio Decidendi: The statutory requirement of depositing tax before an appeal is entertained applies only when the earlier appellate order contains a real determination of tax liability on merits; it does not apply to a dismissal in limine without such adjudication.

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