https://www.taxtmi.com/caselaws?id=127758 The proviso to section 22(1) of the C.P. and Berar Sales Tax Act, 1947 requires satisfactory proof of payment of the assessed tax, and any penalty, before a first or second appeal against an assessment order can be admitted. A challenge to cancellation of the registration certificate did not alter the character of the proceeding, because that issue was only a possible ground for exemption from assessment and the appeal remained one against assessment. The condition of prior payment therefore continued to apply, and the requirement to deposit the assessed tax before the appeal could be heard was upheld. en-us Tue, 18 Mar 1958 00:00:00 +0530 Sat, 16 Mar 2013 10:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127758 The proviso to section 22(1) of the C.P. and Berar Sales Tax Act, 1947 requires satisfactory proof of payment of the assessed tax, and any penalty, before a first or second appeal against an assessment order can be admitted. A challenge to cancellation of the registration certificate did not alter the character of the proceeding, because that issue was only a possible ground for exemption from assessment and the appeal remained one against assessment. The condition of prior payment therefore continued to apply, and the requirement to deposit the assessed tax before the appeal could be heard was upheld. Case-Laws VAT and Sales Tax Tue, 18 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127758