https://www.taxtmi.com/caselaws?id=153119 Section 38 of the Madhya Pradesh General Sales Tax Act distinguishes filing of an appeal from its admission or entertainment, and the deposit required as a condition for admission need not be made before filing or within the filing limitation period. The appellate authority may defer admission to permit compliance, and the relevant question is whether the deposit has been made when the appeal is actually taken up for admission. On that construction, an appeal should not be treated as time-barred or dismissed merely because the deposit was made after the earlier time fixed, so long as compliance existed at the admission stage. The provision is to be construed liberally in favour of the right of appeal. en-us Fri, 07 Dec 1979 00:00:00 +0530 Wed, 17 Jul 2013 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153119 Section 38 of the Madhya Pradesh General Sales Tax Act distinguishes filing of an appeal from its admission or entertainment, and the deposit required as a condition for admission need not be made before filing or within the filing limitation period. The appellate authority may defer admission to permit compliance, and the relevant question is whether the deposit has been made when the appeal is actually taken up for admission. On that construction, an appeal should not be treated as time-barred or dismissed merely because the deposit was made after the earlier time fixed, so long as compliance existed at the admission stage. The provision is to be construed liberally in favour of the right of appeal. Case-Laws VAT and Sales Tax Fri, 07 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153119