https://www.taxtmi.com/caselaws?id=157383 The High Court upheld the revisional authority's direction for the petitioner to pay Rs. 4 crores, considering financial constraints, despite the petitioner's challenges regarding the assessment's ante-dating and non-compliance issues. The Court stressed the importance of timely submission of declaration forms for accurate tax assessment, allowing for deductions if sufficient cause is shown for non-production during assessment. The Court ordered the petitioner to make a specified payment by a set date, with a stay on the balance pending appeal disposal, indicating that any payment made towards the disputed amount would be adjusted accordingly. en-us Tue, 01 Mar 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157383 The High Court upheld the revisional authority's direction for the petitioner to pay Rs. 4 crores, considering financial constraints, despite the petitioner's challenges regarding the assessment's ante-dating and non-compliance issues. The Court stressed the importance of timely submission of declaration forms for accurate tax assessment, allowing for deductions if sufficient cause is shown for non-production during assessment. The Court ordered the petitioner to make a specified payment by a set date, with a stay on the balance pending appeal disposal, indicating that any payment made towards the disputed amount would be adjusted accordingly. Case-Laws VAT and Sales Tax Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157383