https://www.taxtmi.com/caselaws?id=150579 A statutory pre-deposit requirement under section 20(3) of the Mysore Sales Tax Act had to be specifically invoked through the proviso if relief was sought; because no such application or prayer was made, rejection of the appeal for non-payment of the demanded tax was justified. The later amendment to section 20(3), which came into force on 1 April 1970, did not operate retrospectively to govern an appeal filed earlier, so the appeal remained subject to the law in force when instituted. The revision petition accordingly failed. en-us Thu, 19 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 17:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150579 A statutory pre-deposit requirement under section 20(3) of the Mysore Sales Tax Act had to be specifically invoked through the proviso if relief was sought; because no such application or prayer was made, rejection of the appeal for non-payment of the demanded tax was justified. The later amendment to section 20(3), which came into force on 1 April 1970, did not operate retrospectively to govern an appeal filed earlier, so the appeal remained subject to the law in force when instituted. The revision petition accordingly failed. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150579