https://www.taxtmi.com/caselaws?id=152369 The right of appeal is a statutory right, not an inherent or fundamental one, and the legislature may regulate it by imposing conditions such as pre-deposit of tax or penalty if those conditions do not violate the Constitution. Tested against article 14, section 20(5) of the Punjab General Sales Tax Act, 1948 was treated as a valid regulatory measure governing entertainment of appeals rather than an impermissible deprivation of appellate remedy. The constitutional challenge to its vires therefore failed, and the provision was upheld as constitutionally valid. en-us Tue, 05 Sep 1978 00:00:00 +0530 Mon, 01 Jul 2013 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152369 The right of appeal is a statutory right, not an inherent or fundamental one, and the legislature may regulate it by imposing conditions such as pre-deposit of tax or penalty if those conditions do not violate the Constitution. Tested against article 14, section 20(5) of the Punjab General Sales Tax Act, 1948 was treated as a valid regulatory measure governing entertainment of appeals rather than an impermissible deprivation of appellate remedy. The constitutional challenge to its vires therefore failed, and the provision was upheld as constitutionally valid. Case-Laws VAT and Sales Tax Tue, 05 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152369