https://www.taxtmi.com/caselaws?id=154553 The appellate authority's discretion under the proviso to section 20 of the Tripura Sales Tax Act, 1976 to require pre-deposit before entertaining an appeal is quasi-judicial, not mechanical. It must consider the facts of each case, decide what amount, if any, should be deposited, and record reasons for the decision. The power must be exercised fairly and reasonably, not arbitrarily. On the facts discussed, the demand for deposit of 65 per cent and 70 per cent of the assessed tax was unsupported by reasons and therefore unsustainable on the reasoning recorded. en-us Wed, 08 Aug 1984 00:00:00 +0530 Fri, 23 Aug 2013 15:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154553 The appellate authority's discretion under the proviso to section 20 of the Tripura Sales Tax Act, 1976 to require pre-deposit before entertaining an appeal is quasi-judicial, not mechanical. It must consider the facts of each case, decide what amount, if any, should be deposited, and record reasons for the decision. The power must be exercised fairly and reasonably, not arbitrarily. On the facts discussed, the demand for deposit of 65 per cent and 70 per cent of the assessed tax was unsupported by reasons and therefore unsustainable on the reasoning recorded. Case-Laws VAT and Sales Tax Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154553