Right of appeal preserved where further deposit would defeat appellate remedy and the demand was pursued after closure of business.

The right of appeal under the Haryana General Sales Tax Act was protected where the assessee had already made substantial payment, the assessment was treated by the assessing authority as time-barred, and the business had ceased before the demand was pursued. In these peculiar facts, insisting on deposit of the remaining demanded amount would have rendered the appellate remedy ineffective. The Court therefore relaxed the further-deposit requirement and directed that the appeal be heard and decided without payment of the balance amount.

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Issues: Whether the pending appeal under section 48 of the Haryana General Sales Tax Act, 1973 could be disposed of without insisting on payment of the remaining demanded amount.

Analysis: The petitioner had already deposited a substantial amount, the assessing authority had itself held the assessment to be barred by time, and the business had ceased long before the demand was pursued. In these peculiar facts, denying the appellate remedy for non-payment of the balance amount would effectively defeat the right of appeal. The Court therefore directed that the appeal be taken up and decided without insisting upon deposit of the remaining amount already claimed.

Conclusion: The requirement of further deposit was relaxed and the appeal was permitted to proceed without payment of the balance amount, in favour of the petitioner.

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