https://www.taxtmi.com/caselaws?id=150289 For limitation purposes, an appeal is treated as filed when the memorandum of appeal is presented, not when the required one-third deposit of tax and penalty is later made. Section 38(3) of the M.P. General Sales Tax Act makes the deposit a condition for admission or entertainment of the appeal, while Rule 58 operates only at the stage of admission or summary rejection and does not change the filing date. Where the memorandum complying with Rule 57 was presented within time, the appeal was filed on the date of presentation. en-us Wed, 27 Oct 1971 00:00:00 +0530 Sat, 11 May 2013 12:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150289 For limitation purposes, an appeal is treated as filed when the memorandum of appeal is presented, not when the required one-third deposit of tax and penalty is later made. Section 38(3) of the M.P. General Sales Tax Act makes the deposit a condition for admission or entertainment of the appeal, while Rule 58 operates only at the stage of admission or summary rejection and does not change the filing date. Where the memorandum complying with Rule 57 was presented within time, the appeal was filed on the date of presentation. Case-Laws VAT and Sales Tax Wed, 27 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150289