https://www.taxtmi.com/caselaws?id=128714 The High Court declined to interfere under Article 226 with the appellate authority's refusal to entertain a sales tax appeal without prior deposit of the assessed tax. The authority had found no sufficient reason to waive the pre-deposit, and the statutory scheme favoured collection of tax despite pendency of appeal, with waiver available only in a deserving case on recorded reasons. The Court also held that the assessee's ordinary remedies under the taxing statute remained available, so writ jurisdiction should not be used to bypass the statutory appellate and revisional framework. No interference was warranted. en-us Wed, 12 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128714 The High Court declined to interfere under Article 226 with the appellate authority's refusal to entertain a sales tax appeal without prior deposit of the assessed tax. The authority had found no sufficient reason to waive the pre-deposit, and the statutory scheme favoured collection of tax despite pendency of appeal, with waiver available only in a deserving case on recorded reasons. The Court also held that the assessee's ordinary remedies under the taxing statute remained available, so writ jurisdiction should not be used to bypass the statutory appellate and revisional framework. No interference was warranted. Case-Laws VAT and Sales Tax Wed, 12 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128714