https://www.taxtmi.com/caselaws?id=162538 Section 31 of the Tamil Nadu General Sales Tax Act, 1959 requires payment of the admitted tax and the stipulated pre-deposit of disputed tax as a condition precedent to entertaining an appeal, and the appellate authority cannot waive that mandate in the absence of express statutory power. The fact that the appellant was a sick industrial company did not override the statutory requirement, because section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was inapplicable to a taxpayer's own appeal rather than coercive recovery action against assets. Writ jurisdiction could not be used to direct admission of the appeal despite non-compliance with the pre-deposit condition. en-us Thu, 01 Mar 2007 00:00:00 +0530 Sat, 01 Mar 2014 14:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162538 Section 31 of the Tamil Nadu General Sales Tax Act, 1959 requires payment of the admitted tax and the stipulated pre-deposit of disputed tax as a condition precedent to entertaining an appeal, and the appellate authority cannot waive that mandate in the absence of express statutory power. The fact that the appellant was a sick industrial company did not override the statutory requirement, because section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was inapplicable to a taxpayer's own appeal rather than coercive recovery action against assets. Writ jurisdiction could not be used to direct admission of the appeal despite non-compliance with the pre-deposit condition. Case-Laws VAT and Sales Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162538