Mandatory pre-deposit for revision invalid where the statute gives only discretionary power to require deposit.

A subordinate rule could not impose a mandatory pre-deposit as a condition for revision where the parent statute conferred only a discretionary power on the revisional authority to require deposit before deciding the matter. The court held that the appellate provision mandated pre-deposit, but the revisional provision, even after insertion of sub-section 3A, did not create the same compulsory requirement. Rule 61-A was therefore more onerous than the statute and could not prevail. The impugned order demanding deposit before hearing the revision was quashed, and the assessee succeeded.

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Issues: Whether the revisional authority could validly require deposit of the assessed tax as a condition for entertaining the revision petition, and whether rule 61-A could operate after insertion of section 21(3A) of the Punjab General Sales Tax Act.

Analysis: The scheme of section 20(1) placed a mandatory pre-deposit requirement in appeals, but section 21, even after amendment by insertion of sub-section (3A), only empowered the revisional authority to direct deposit in whole or in part before deciding the revision. That provision conferred discretion and did not impose the same compulsory condition found in the appellate provision. Rule 61-A, which made deposit a precondition for revision unless inability to pay was shown, was therefore more stringent than the statutory power under section 21(3A) and could not stand with it. The impugned order, passed before the amendment and under the invalid rule, could not be sustained.

Conclusion: The requirement of mandatory pre-deposit for revision was invalid, and the impugned order was liable to be set aside in favour of the assessee.

Final Conclusion: The writ petition succeeded and the revisional authority's order demanding deposit before hearing the revision was quashed.

Ratio Decidendi: A subordinate rule cannot impose a compulsory pre-deposit condition for revision when the parent statute confers only a discretionary power to require deposit.

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