https://www.taxtmi.com/caselaws?id=153367 Section 20(5) of the Punjab General Sales Tax Act, 1948 permits an appellate authority, where satisfied that a dealer cannot pay the assessed tax in full, to entertain the appeal without full payment or after part payment. Section 20(6) applies only after the appeal is entertained and allows the authority to pass such order as it deems just and proper. The power to demand security for the balance tax is not contained in section 20(5), and section 20(6) cannot be used to create that requirement at the pre-entertainment stage. The appellate authority therefore has no statutory power to insist on security as a condition for entertaining the appeal. en-us Thu, 29 Oct 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153367 Section 20(5) of the Punjab General Sales Tax Act, 1948 permits an appellate authority, where satisfied that a dealer cannot pay the assessed tax in full, to entertain the appeal without full payment or after part payment. Section 20(6) applies only after the appeal is entertained and allows the authority to pass such order as it deems just and proper. The power to demand security for the balance tax is not contained in section 20(5), and section 20(6) cannot be used to create that requirement at the pre-entertainment stage. The appellate authority therefore has no statutory power to insist on security as a condition for entertaining the appeal. Case-Laws VAT and Sales Tax Thu, 29 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153367