https://www.taxtmi.com/caselaws?id=158030 The appellate authority under section 39(5) of the Haryana General Sales Tax Act, 1973 could insist on pre-deposit only after being satisfied, on the material placed before it, that the assessee was unable to pay the assessed tax, penalty or interest, and after recording a finding on that financial incapacity. The High Court found that the impugned order contained no such application of mind or finding on the assessee's financial position. The direction to deposit fifty per cent of the balance demand was therefore unsustainable and the relief was granted in favour of the assessee. en-us Thu, 08 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 14:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158030 The appellate authority under section 39(5) of the Haryana General Sales Tax Act, 1973 could insist on pre-deposit only after being satisfied, on the material placed before it, that the assessee was unable to pay the assessed tax, penalty or interest, and after recording a finding on that financial incapacity. The High Court found that the impugned order contained no such application of mind or finding on the assessee's financial position. The direction to deposit fifty per cent of the balance demand was therefore unsustainable and the relief was granted in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158030