Pre-deposit requirement may be directed before entertaining objections for tax periods after the amendment, subject to a hearing. The third proviso to section 74(1) grants the Commissioner discretion, after giving the dealer an opportunity of being heard, to direct the dealer to deposit a reasonable amount from the disputed tax before the objection is entertained; this pre-deposit requirement applies only to objections concerning tax periods after the amendment made effective from 01/10/2011.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-deposit requirement may be directed before entertaining objections for tax periods after the amendment, subject to a hearing.
The third proviso to section 74(1) grants the Commissioner discretion, after giving the dealer an opportunity of being heard, to direct the dealer to deposit a reasonable amount from the disputed tax before the objection is entertained; this pre-deposit requirement applies only to objections concerning tax periods after the amendment made effective from 01/10/2011.
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