https://www.taxtmi.com/caselaws?id=156134 Rule 31 of the Tamil Nadu General Sales Tax Rules allows an assessee to furnish personal or property security, and the assessing authority should consider security offered on the assessee's behalf rather than refuse it without examination. Because the appeal concerning the assessment year was pending, the matter required prompt disposal of the appeal and interim protection against coercive recovery. The assessee was therefore entitled to consideration of the security bond, the appeal was to be decided within the stipulated time, and recovery of the demand was stayed until then. en-us Fri, 17 Mar 1989 00:00:00 +0530 Fri, 13 Sep 2013 18:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156134 Rule 31 of the Tamil Nadu General Sales Tax Rules allows an assessee to furnish personal or property security, and the assessing authority should consider security offered on the assessee's behalf rather than refuse it without examination. Because the appeal concerning the assessment year was pending, the matter required prompt disposal of the appeal and interim protection against coercive recovery. The assessee was therefore entitled to consideration of the security bond, the appeal was to be decided within the stipulated time, and recovery of the demand was stayed until then. Case-Laws VAT and Sales Tax Fri, 17 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156134