https://www.taxtmi.com/caselaws?id=152852 Where a statute makes deposit of a specified sum a condition precedent to entertainment of an appeal, a partial waiver only suspends the immediate obligation to the extent and for the time granted. If the assessee lets that time lapse without extension, the default continues unless the statutory pre-deposit is completed within the prescribed period. Deposit of only the waived balance after expiry of the waiver period does not cure non-compliance merely because the appeal limitation period has not yet ended. The appeal was therefore not entertainable and the dismissal was upheld. en-us Tue, 01 May 1979 00:00:00 +0530 Thu, 11 Jul 2013 18:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152852 Where a statute makes deposit of a specified sum a condition precedent to entertainment of an appeal, a partial waiver only suspends the immediate obligation to the extent and for the time granted. If the assessee lets that time lapse without extension, the default continues unless the statutory pre-deposit is completed within the prescribed period. Deposit of only the waived balance after expiry of the waiver period does not cure non-compliance merely because the appeal limitation period has not yet ended. The appeal was therefore not entertainable and the dismissal was upheld. Case-Laws VAT and Sales Tax Tue, 01 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152852