https://www.taxtmi.com/caselaws?id=160626 The statutory right of appeal under the Punjab General Sales Tax Act and Haryana General Sales Tax Act was treated as subject to the conditions imposed by the Legislature. The appellate authority could not grant stay or entertain the appeal on prima facie merits of the tax demand; relief depended only on proof that the dealer was unable to pay the assessed tax, penalty or interest, in which case reasons had to be recorded and the appeal could be admitted on full, partial, or no pre-deposit as permitted by the statute. Earlier decisions under different enactments were distinguished, and the contrary view that prima facie legality could justify stay was overruled. Exceptional relief could still be sought in writ jurisdiction under Article 226. en-us Fri, 21 Feb 1997 00:00:00 +0530 Fri, 20 Dec 2013 18:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160626 The statutory right of appeal under the Punjab General Sales Tax Act and Haryana General Sales Tax Act was treated as subject to the conditions imposed by the Legislature. The appellate authority could not grant stay or entertain the appeal on prima facie merits of the tax demand; relief depended only on proof that the dealer was unable to pay the assessed tax, penalty or interest, in which case reasons had to be recorded and the appeal could be admitted on full, partial, or no pre-deposit as permitted by the statute. Earlier decisions under different enactments were distinguished, and the contrary view that prima facie legality could justify stay was overruled. Exceptional relief could still be sought in writ jurisdiction under Article 226. Case-Laws VAT and Sales Tax Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160626