https://www.taxtmi.com/caselaws?id=155827 The power to waive pre-deposit of tax pending appeal was confined to cases where the authority was satisfied that the dealer was unable to pay. A claim that the disputed turnover was not taxable on merits did not, by itself, justify waiver. The Tribunal's finding that the assessee had not established inability to pay was treated as a finding of fact, and the High Court would not reappreciate that conclusion in writ jurisdiction under Article 226. The pre-deposit challenge therefore failed, and the statutory payment requirement could not be displaced merely because the assessee expected success in appeal. en-us Wed, 28 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155827 The power to waive pre-deposit of tax pending appeal was confined to cases where the authority was satisfied that the dealer was unable to pay. A claim that the disputed turnover was not taxable on merits did not, by itself, justify waiver. The Tribunal's finding that the assessee had not established inability to pay was treated as a finding of fact, and the High Court would not reappreciate that conclusion in writ jurisdiction under Article 226. The pre-deposit challenge therefore failed, and the statutory payment requirement could not be displaced merely because the assessee expected success in appeal. Case-Laws VAT and Sales Tax Wed, 28 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155827