https://www.taxtmi.com/caselaws?id=148331 Appellate power under the taxing statute includes judicial discretion to grant time for compliance with a pre-deposit condition before entertaining an appeal, but there is no mandatory duty to extend time in every case. If the required deposit is not made, the appeal is not properly presented for entertainment, and an order striking off the memorandum for non-compliance remains within jurisdiction. The revisional authority may also interfere and restore the appeal where the statute and rules confer wide revisional powers. The stated principles uphold the validity of the appellate and revisional orders within the scheme of the tax law. en-us Fri, 28 Jan 1966 00:00:00 +0530 Thu, 25 Apr 2013 16:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148331 Appellate power under the taxing statute includes judicial discretion to grant time for compliance with a pre-deposit condition before entertaining an appeal, but there is no mandatory duty to extend time in every case. If the required deposit is not made, the appeal is not properly presented for entertainment, and an order striking off the memorandum for non-compliance remains within jurisdiction. The revisional authority may also interfere and restore the appeal where the statute and rules confer wide revisional powers. The stated principles uphold the validity of the appellate and revisional orders within the scheme of the tax law. Case-Laws VAT and Sales Tax Fri, 28 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148331