https://www.taxtmi.com/caselaws?id=161692 The right of appeal under the Haryana General Sales Tax Act, 1973 is statutory and may be conditioned on pre-deposit of the assessed amount. Section 39 permits the appellate authority to entertain the appeal only after deposit, subject to discretion to waive deposit on proof of inability to pay. Where no challenge was made to the deposit direction and no material showed inability to pay, dismissal for non-deposit was legally sustainable and not interfered with under article 226. en-us Thu, 22 May 2003 00:00:00 +0530 Tue, 04 Feb 2014 14:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161692 The right of appeal under the Haryana General Sales Tax Act, 1973 is statutory and may be conditioned on pre-deposit of the assessed amount. Section 39 permits the appellate authority to entertain the appeal only after deposit, subject to discretion to waive deposit on proof of inability to pay. Where no challenge was made to the deposit direction and no material showed inability to pay, dismissal for non-deposit was legally sustainable and not interfered with under article 226. Case-Laws VAT and Sales Tax Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161692