https://www.taxtmi.com/caselaws?id=156428 A statutory appeal or revision condition requiring pre-deposit of at least 50% of tax or penalty was held unconstitutional where it made access to appellate and revisional remedies depend on an onerous threshold without any real power to relax it. The Court treated such a scheme, in the context of wide assessment and penalty powers, as oppressive, discriminatory, and arbitrary, and struck down the provisos as violating article 14. The separate challenge under article 21 failed because business hardship was not accepted as a distinct infringement of life and personal liberty. The restrictive appellate conditions were therefore invalid, and the remedies were to be restored or refiled as directed. en-us Tue, 05 Dec 1989 00:00:00 +0530 Thu, 19 Sep 2013 15:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156428 A statutory appeal or revision condition requiring pre-deposit of at least 50% of tax or penalty was held unconstitutional where it made access to appellate and revisional remedies depend on an onerous threshold without any real power to relax it. The Court treated such a scheme, in the context of wide assessment and penalty powers, as oppressive, discriminatory, and arbitrary, and struck down the provisos as violating article 14. The separate challenge under article 21 failed because business hardship was not accepted as a distinct infringement of life and personal liberty. The restrictive appellate conditions were therefore invalid, and the remedies were to be restored or refiled as directed. Case-Laws VAT and Sales Tax Tue, 05 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156428