Appellate pre-deposit requirement extends to additional tax treated as part of assessed liability under the sales tax law.

Section 20(3) of the Karnataka Sales Tax Act was construed to require pre-deposit not only of the disputed tax but also of additional tax levied under Section 6B, because the Act treated that levy as part of the assessed liability and applied its provisions to it. The court held that the expression "tax" in the appellate pre-deposit provision included the additional tax, as it was automatically computed by reference to the main sales tax or purchase tax and formed an integral part of the assessment. Non-payment of the additional tax therefore barred entertainment of the appeal.

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Issues: Whether the pre-condition in Section 20(3) of the Karnataka Sales Tax Act, 1957 requiring payment of the tax and penalty not disputed in appeal extends to the additional tax levied under Section 6B of the Act.

Analysis: The additional tax under Section 6B was computed with reference to the sales tax or purchase tax payable by the dealer and was levied automatically once the assessment of the main tax was determined. The expression "tax" in Section 20(3) was construed in the context of the Act as including the additional tax, because the statute treated the additional levy as part of the assessment and applied the provisions of the Act to it. On a plain reading, no distinction could be drawn between the tax and the additional tax for the purpose of the appellate pre-deposit requirement.

Conclusion: The additional tax under Section 6B was covered by Section 20(3), and non-payment of that amount barred entertainment of the appeal. The issue was decided against the assessee and in favour of the Revenue.

Ratio Decidendi: Where a statute defines tax broadly and makes an additional levy an automatic component of the assessed liability, the statutory requirement to deposit the tax not disputed in appeal includes that additional levy as well.

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