https://www.taxtmi.com/caselaws?id=152485 Under section 20(1) of the Bengal Finance (Sales Tax) Act, 1941 read with the Delhi Sales Tax Rules, 1951, payment of the admitted tax operated as a condition precedent to entertainment of the appeal; payment after expiry of limitation, without condonation, left the appeal time-barred. The commentary also notes that a writ challenge to the provision was maintainable under article 226, but the discrimination argument failed because appellate and revisional remedies were treated as distinct classes with a rational basis, so the classification did not offend article 14. en-us Tue, 03 Oct 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152485 Under section 20(1) of the Bengal Finance (Sales Tax) Act, 1941 read with the Delhi Sales Tax Rules, 1951, payment of the admitted tax operated as a condition precedent to entertainment of the appeal; payment after expiry of limitation, without condonation, left the appeal time-barred. The commentary also notes that a writ challenge to the provision was maintainable under article 226, but the discrimination argument failed because appellate and revisional remedies were treated as distinct classes with a rational basis, so the classification did not offend article 14. Case-Laws VAT and Sales Tax Tue, 03 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152485