https://www.taxtmi.com/caselaws?id=128698 An appeal memorandum must be accompanied by satisfactory proof of payment of the tax admitted to be due, because the proviso treats contemporaneous proof of payment as a condition precedent to entertainment of the appeal. Filing payment challans later does not satisfy that statutory requirement, and the appeal rules cannot override the mandate by creating a relation-back fiction. The power to return an appeal for correction cannot be used to cure non-compliance with the requirement that proof of payment be filed with the memorandum within limitation. The admitted-tax defect therefore remains uncured and the appeal is not entertainable. en-us Tue, 12 Mar 1963 00:00:00 +0530 Wed, 10 Apr 2013 12:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128698 An appeal memorandum must be accompanied by satisfactory proof of payment of the tax admitted to be due, because the proviso treats contemporaneous proof of payment as a condition precedent to entertainment of the appeal. Filing payment challans later does not satisfy that statutory requirement, and the appeal rules cannot override the mandate by creating a relation-back fiction. The power to return an appeal for correction cannot be used to cure non-compliance with the requirement that proof of payment be filed with the memorandum within limitation. The admitted-tax defect therefore remains uncured and the appeal is not entertainable. Case-Laws VAT and Sales Tax Tue, 12 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128698