https://www.taxtmi.com/caselaws?id=162355 A statutory right of appeal may be made subject to pre-deposit conditions, and under section 39(5) of the Haryana General Sales Tax Act, 1973, the appellate authority may waive deposit only on being satisfied that the dealer is unable to pay the assessed amount. In considering such relief, the authority is to assess financial incapacity and not the merits of the assessment. On the facts noted, the authorities considered the dealer's assets and financial position and granted only partial relief. The High Court found no legal infirmity or exceptional ground for writ interference, so complete waiver was refused and the conditional order was sustained. en-us Tue, 20 Feb 2001 00:00:00 +0530 Tue, 25 Feb 2014 14:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162355 A statutory right of appeal may be made subject to pre-deposit conditions, and under section 39(5) of the Haryana General Sales Tax Act, 1973, the appellate authority may waive deposit only on being satisfied that the dealer is unable to pay the assessed amount. In considering such relief, the authority is to assess financial incapacity and not the merits of the assessment. On the facts noted, the authorities considered the dealer's assets and financial position and granted only partial relief. The High Court found no legal infirmity or exceptional ground for writ interference, so complete waiver was refused and the conditional order was sustained. Case-Laws VAT and Sales Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162355