https://www.taxtmi.com/caselaws?id=127183 An order is not a judgment or final order for Article 133 merely because it refuses to permit an appeal without prior deposit of assessed tax. Where the writ order does not decide tax liability on merits and only affects the ability to prosecute the appeal, it does not finally dispose of the parties' substantive rights in the proceeding. The High Court therefore held that the order was not a judgment, decree or final order within Article 133, and no certificate for appeal to the Supreme Court could be granted. en-us Fri, 14 Mar 1952 00:00:00 +0530 Thu, 28 Feb 2013 10:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127183 An order is not a judgment or final order for Article 133 merely because it refuses to permit an appeal without prior deposit of assessed tax. Where the writ order does not decide tax liability on merits and only affects the ability to prosecute the appeal, it does not finally dispose of the parties' substantive rights in the proceeding. The High Court therefore held that the order was not a judgment, decree or final order within Article 133, and no certificate for appeal to the Supreme Court could be granted. Case-Laws VAT and Sales Tax Fri, 14 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127183