https://www.taxtmi.com/caselaws?id=161492 An amendment to section 34 of the Pondicherry General Sales Tax Act requiring a 25 per cent pre-deposit of the difference between assessed tax and admitted tax governed appeals where the assessment orders were passed after the amendment came into force. The court rejected the argument that the relevant date was the filing of the return or the due date for the return, holding instead that the assessment order date controls because the right of appeal is statutory and may be regulated by pre-conditions. The challenge to the pre-deposit insistence failed, and the writ petitions were dismissed. en-us Tue, 18 Sep 2001 00:00:00 +0530 Wed, 29 Jan 2014 18:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161492 An amendment to section 34 of the Pondicherry General Sales Tax Act requiring a 25 per cent pre-deposit of the difference between assessed tax and admitted tax governed appeals where the assessment orders were passed after the amendment came into force. The court rejected the argument that the relevant date was the filing of the return or the due date for the return, holding instead that the assessment order date controls because the right of appeal is statutory and may be regulated by pre-conditions. The challenge to the pre-deposit insistence failed, and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161492