Mandatory pre-deposit under VAT law bars stay of recovery where the reassessed tax has not been deposited.

Pre-deposit of the tax due was treated as a mandatory condition for entertaining an appeal under the Uttarakhand VAT Act. Where reassessment proceedings were initiated under Section 29 and the assessee had not deposited the amount determined in reassessment, the appellate court was justified in refusing a stay of recovery. The High Court held that no writ relief could be granted to bypass the statutory pre-deposit requirement, and the petitioner was not entitled to stay of recovery or any other relief.

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Issues: Whether relief against recovery could be granted when the assessee had not deposited the tax amount required for entertaining the appeal under the VAT Act.

Analysis: The reassessment proceedings were initiated under Section 29 of the Uttarakhand VAT Act. The statutory scheme under Section 51(4) made deposit of the tax due a condition for entertaining the appeal. Since the assessee had admittedly not deposited the amount determined in reassessment, the appellate court was justified in refusing stay of recovery and no relief could be granted in writ jurisdiction.

Conclusion: The requirement of pre-deposit was mandatory, and the petitioner was not entitled to stay of recovery or other relief. The writ petitions failed.

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