https://www.taxtmi.com/caselaws?id=105189 The proviso to section 39(5) of the Haryana General Sales Tax Act requires pre-deposit of assessed tax, penalty and interest before an appeal can be entertained, unless the appellant shows financial inability to pay the whole amount. The expression "unable to pay" was construed as referring to the assessee's paying capacity and financial means, not to the alleged illegality of the demand or the merits of the assessment. A writ court should not use article 226 to bypass this statutory condition except in exceptional circumstances. The High Court's direction to entertain the appeal on bank guarantee was therefore held unsustainable. en-us Thu, 07 Sep 2000 00:00:00 +0530 Sat, 21 Nov 2015 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105189 The proviso to section 39(5) of the Haryana General Sales Tax Act requires pre-deposit of assessed tax, penalty and interest before an appeal can be entertained, unless the appellant shows financial inability to pay the whole amount. The expression "unable to pay" was construed as referring to the assessee's paying capacity and financial means, not to the alleged illegality of the demand or the merits of the assessment. A writ court should not use article 226 to bypass this statutory condition except in exceptional circumstances. The High Court's direction to entertain the appeal on bank guarantee was therefore held unsustainable. Case-Laws VAT and Sales Tax Thu, 07 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105189