https://www.taxtmi.com/caselaws?id=156864 A statutory pre-deposit requirement that conditions admission of an appeal, but not its filing, is satisfied if the deficiency is cured before the appeal is taken up for admission. Section 38(3) of the Madhya Pradesh General Sales Tax Act, 1958 was read as barring admission without the requisite deposit, not the presentation of the appeal itself. Because the assessee later made good the shortfall before admission, the defect stood cured and the appeal could not be summarily rejected for initial non-payment. The appeal therefore had to be heard on merits. en-us Wed, 11 Jul 1990 00:00:00 +0530 Wed, 25 Sep 2013 16:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156864 A statutory pre-deposit requirement that conditions admission of an appeal, but not its filing, is satisfied if the deficiency is cured before the appeal is taken up for admission. Section 38(3) of the Madhya Pradesh General Sales Tax Act, 1958 was read as barring admission without the requisite deposit, not the presentation of the appeal itself. Because the assessee later made good the shortfall before admission, the defect stood cured and the appeal could not be summarily rejected for initial non-payment. The appeal therefore had to be heard on merits. Case-Laws VAT and Sales Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156864