https://www.taxtmi.com/caselaws?id=128835 The proviso to section 38(3) confers a quasi-judicial discretion on the appellate authority to entertain an appeal on payment of a lesser tax amount, and that discretion must be exercised consistently with natural justice. Where an appellant seeks the benefit of that proviso and asks to be allowed to appeal on payment of a smaller amount, the authority must afford a fair hearing so the request can be supported. No elaborate inquiry is required, but the appellant must be heard, and any rejection of the request must be accompanied by recorded reasons. en-us Thu, 13 Sep 1962 00:00:00 +0530 Fri, 12 Apr 2013 10:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128835 The proviso to section 38(3) confers a quasi-judicial discretion on the appellate authority to entertain an appeal on payment of a lesser tax amount, and that discretion must be exercised consistently with natural justice. Where an appellant seeks the benefit of that proviso and asks to be allowed to appeal on payment of a smaller amount, the authority must afford a fair hearing so the request can be supported. No elaborate inquiry is required, but the appellant must be heard, and any rejection of the request must be accompanied by recorded reasons. Case-Laws VAT and Sales Tax Thu, 13 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128835