Appellate pre-deposit under sales tax law excludes interest where the statute limits the condition to tax and penalty.

The appellate pre-deposit requirement under sales tax law was construed strictly: where the provision expressly required payment of tax and, where applicable, penalty before an appeal could be entertained, interest could not be added by implication. The deeming fiction treating interest as tax operated only for collection and recovery purposes, and did not expand the separate condition for hearing an appeal. The omission of any express reference to interest in the appeal provision was treated as deliberate, so the appellant was not required to deposit interest as a pre-condition for maintaining the appeal on merits.

---

---

Issues: Whether an appeal against an assessment order could be entertained only on deposit of the tax due and the interest deemed to be tax under the sales tax law.

Analysis: The appeal-turning provision required proof of payment of tax, and where applicable penalty, before an appeal could be entertained. Interest under a separate provision was deemed to be tax for collection and recovery purposes, but the deeming fiction was limited to that context. The omission of any express reference to interest in the appellate-deposit provision was treated as deliberate. Reading the provisions together, the appellate condition was construed strictly, and the interest liability could not be imported into the pre-condition for hearing the appeal merely because it was recoverable as tax for enforcement purposes.

Conclusion: The appellant was not required to deposit interest as a pre-condition for maintaining the appeal; only the amount directed under the dissenting view was to be deposited before the appeal could be heard on merits.

Ratio Decidendi: A deeming provision treating interest as tax for recovery does not, by implication, expand a separate appellate pre-deposit requirement that expressly refers only to tax and penalty.

---