https://www.taxtmi.com/caselaws?id=152602 The proviso to section 10(4) of the U.P. Sales Tax Act permits waiver or relaxation of the one-third pre-deposit for stay of recovery only on special and adequate reasons. A bare assertion of heavy losses and closure of an engineering unit, unsupported by material particulars such as turnover or the outstanding tax position, was held insufficient to require waiver. On that material, refusal to exercise the discretion in the taxpayer's favour disclosed no jurisdictional error, and no interference under Article 226 was warranted. en-us Mon, 12 Dec 1977 00:00:00 +0530 Sat, 06 Jul 2013 18:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152602 The proviso to section 10(4) of the U.P. Sales Tax Act permits waiver or relaxation of the one-third pre-deposit for stay of recovery only on special and adequate reasons. A bare assertion of heavy losses and closure of an engineering unit, unsupported by material particulars such as turnover or the outstanding tax position, was held insufficient to require waiver. On that material, refusal to exercise the discretion in the taxpayer's favour disclosed no jurisdictional error, and no interference under Article 226 was warranted. Case-Laws VAT and Sales Tax Mon, 12 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152602