https://www.taxtmi.com/caselaws?id=156504 Rule 31 of the Tamil Nadu General Sales Tax Rules, 1959 provides that where security is required for tax, fee, or other amounts in appeal or revision, the appellate or revisional authority before which the matter is pending may direct the form of security, including a security bond or bank guarantee, in its discretion. Section 31(5) likewise indicates that the security must satisfy the appellate authority, not the assessing authority. The statutory scheme therefore places control over the form and acceptance of security with the appellate or revisional forum, and the contrary view that the assessing authority must be satisfied is unsupported. en-us Thu, 21 Dec 1989 00:00:00 +0530 Fri, 20 Sep 2013 17:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156504 Rule 31 of the Tamil Nadu General Sales Tax Rules, 1959 provides that where security is required for tax, fee, or other amounts in appeal or revision, the appellate or revisional authority before which the matter is pending may direct the form of security, including a security bond or bank guarantee, in its discretion. Section 31(5) likewise indicates that the security must satisfy the appellate authority, not the assessing authority. The statutory scheme therefore places control over the form and acceptance of security with the appellate or revisional forum, and the contrary view that the assessing authority must be satisfied is unsupported. Case-Laws VAT and Sales Tax Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156504