https://www.taxtmi.com/caselaws?id=157948 A statutory right of appeal may be made subject to a reasonable deposit condition, and section 38(3)(c) was upheld as a regulatory measure requiring deposit of one-half of the balance due for admission of an appeal against assessment with penalty. Section 18(9) was also upheld because the power to extend the assessment period was confined by the statutory scheme, including the normal assessment timeline, the need for recorded reasons, and the requirement of expeditious completion, which supplied adequate guidelines. The notification extending the assessment period was valid as it recorded general grounds justifying extension and remained within the statutory power. en-us Fri, 24 Mar 1995 00:00:00 +0530 Mon, 14 Oct 2013 13:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157948 A statutory right of appeal may be made subject to a reasonable deposit condition, and section 38(3)(c) was upheld as a regulatory measure requiring deposit of one-half of the balance due for admission of an appeal against assessment with penalty. Section 18(9) was also upheld because the power to extend the assessment period was confined by the statutory scheme, including the normal assessment timeline, the need for recorded reasons, and the requirement of expeditious completion, which supplied adequate guidelines. The notification extending the assessment period was valid as it recorded general grounds justifying extension and remained within the statutory power. Case-Laws VAT and Sales Tax Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157948