https://www.taxtmi.com/caselaws?id=159524 Production of satisfactory proof of payment of the admitted tax was treated as a condition precedent to an appeal being entertained. Once the first appellate authority found that requirement was not complied with, it was bound to dismiss the appeal and became functus officio, with no power to restore the appeal unless the statute expressly authorised it. On a further appeal, the Tribunal's jurisdiction was limited to examining whether that dismissal was within jurisdiction; it could not direct the appeal to be entertained merely because proof of payment was produced later. The Tribunal therefore had no jurisdiction to interfere with the dismissal. en-us Thu, 18 Jul 1991 00:00:00 +0530 Tue, 26 Nov 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159524 Production of satisfactory proof of payment of the admitted tax was treated as a condition precedent to an appeal being entertained. Once the first appellate authority found that requirement was not complied with, it was bound to dismiss the appeal and became functus officio, with no power to restore the appeal unless the statute expressly authorised it. On a further appeal, the Tribunal's jurisdiction was limited to examining whether that dismissal was within jurisdiction; it could not direct the appeal to be entertained merely because proof of payment was produced later. The Tribunal therefore had no jurisdiction to interfere with the dismissal. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159524