https://www.taxtmi.com/caselaws?id=148649 An assessment order made by consent under section 12(3) of the Mysore Sales Tax Act, 1957 remained appealable under section 20 because the statute allowed appeals against assessment orders and contained no exclusion for consent assessments. The pre-deposit requirement in the proviso to section 20(1) applied only to tax expressly admitted to be due; where the entire assessment was disputed, there was no admitted liability and the appeal could not be rejected for want of deposit. The appellate authority and Tribunal were therefore required to reconsider the matter on merits. en-us Tue, 10 Dec 1968 00:00:00 +0530 Wed, 01 May 2013 15:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148649 An assessment order made by consent under section 12(3) of the Mysore Sales Tax Act, 1957 remained appealable under section 20 because the statute allowed appeals against assessment orders and contained no exclusion for consent assessments. The pre-deposit requirement in the proviso to section 20(1) applied only to tax expressly admitted to be due; where the entire assessment was disputed, there was no admitted liability and the appeal could not be rejected for want of deposit. The appellate authority and Tribunal were therefore required to reconsider the matter on merits. Case-Laws VAT and Sales Tax Tue, 10 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148649