https://www.taxtmi.com/caselaws?id=159778 The court upheld the validity of the pre-deposit requirement under Section 45(3) of the Bihar Finance Act, 1981, emphasizing the state's authority to enact taxation laws. It ruled that the requirement does not violate Articles 14 and 19(1)(g) of the Constitution, rejecting claims that it imposed unreasonable restrictions on the right to appeal. The court directed the petitioner to pursue statutory remedies and dismissed the writ petition, affirming the necessity of following the statutory appeal process and vacating the interim stay. en-us Fri, 01 May 1998 00:00:00 +0530 Sat, 30 Nov 2013 18:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159778 The court upheld the validity of the pre-deposit requirement under Section 45(3) of the Bihar Finance Act, 1981, emphasizing the state's authority to enact taxation laws. It ruled that the requirement does not violate Articles 14 and 19(1)(g) of the Constitution, rejecting claims that it imposed unreasonable restrictions on the right to appeal. The court directed the petitioner to pursue statutory remedies and dismissed the writ petition, affirming the necessity of following the statutory appeal process and vacating the interim stay. Case-Laws VAT and Sales Tax Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159778