https://www.taxtmi.com/caselaws?id=153523 A statutory pre-deposit condition required the assessee to deposit 20 per cent of the assessed tax before the appeal could proceed. Because the required deposit was not made within time, dismissal of the appeal was justified. The appellate authority was not bound to intimate the assessee about any order on the application seeking extension or waiver of time, and it remained the assessee's responsibility to ascertain whether further time had been granted. The Tribunal correctly upheld dismissal for non-compliance with the deposit requirement, and no relief was available on the ground of non-intimation. en-us Tue, 14 Sep 1982 00:00:00 +0530 Wed, 24 Jul 2013 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153523 A statutory pre-deposit condition required the assessee to deposit 20 per cent of the assessed tax before the appeal could proceed. Because the required deposit was not made within time, dismissal of the appeal was justified. The appellate authority was not bound to intimate the assessee about any order on the application seeking extension or waiver of time, and it remained the assessee's responsibility to ascertain whether further time had been granted. The Tribunal correctly upheld dismissal for non-compliance with the deposit requirement, and no relief was available on the ground of non-intimation. Case-Laws VAT and Sales Tax Tue, 14 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153523