https://www.taxtmi.com/caselaws?id=144083 Rule 61-A and rule 62 of the Punjab General Sales Tax Rules, 1949, were treated as inconsistent with section 21 of the Punjab General Sales Tax Act, 1948, because they required prior payment of assessed tax before a revision petition could be entertained. The Punjab High Court noted that section 21 was intended to confer an unrestricted revisional remedy, unlike section 20, which expressly imposed a deposit condition for appeals. It further said the rule-making power could regulate procedure but not add a restriction that substantially nullified the statutory remedy; the impugned rules were therefore ultra vires and ineffective, although relief was refused on the facts. en-us Tue, 22 Mar 1966 00:00:00 +0530 Fri, 19 Apr 2013 12:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144083 Rule 61-A and rule 62 of the Punjab General Sales Tax Rules, 1949, were treated as inconsistent with section 21 of the Punjab General Sales Tax Act, 1948, because they required prior payment of assessed tax before a revision petition could be entertained. The Punjab High Court noted that section 21 was intended to confer an unrestricted revisional remedy, unlike section 20, which expressly imposed a deposit condition for appeals. It further said the rule-making power could regulate procedure but not add a restriction that substantially nullified the statutory remedy; the impugned rules were therefore ultra vires and ineffective, although relief was refused on the facts. Case-Laws VAT and Sales Tax Tue, 22 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144083