https://www.taxtmi.com/caselaws?id=162541 The statutory pre-deposit requirement under section 53(5) of the Madhya Pradesh Value Added Tax Act, 2002 was held inapplicable to appeals under section 53(2)(i) against orders of the Appellate Board passed under the repealed Madhya Pradesh Commercial Tax Act, 1994. The preserved appellate remedy under section 53(2), read with the scheme of the new Act and the admitted availability of a reference remedy under section 72 without deposit, showed that the Legislature did not intend the deposit condition to govern those earlier appeals. On that construction, dealers using the preserved appeal route were not treated differently from those using the reference route, so the discrimination challenge failed. en-us Tue, 14 Aug 2007 00:00:00 +0530 Sat, 01 Mar 2014 14:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162541 The statutory pre-deposit requirement under section 53(5) of the Madhya Pradesh Value Added Tax Act, 2002 was held inapplicable to appeals under section 53(2)(i) against orders of the Appellate Board passed under the repealed Madhya Pradesh Commercial Tax Act, 1994. The preserved appellate remedy under section 53(2), read with the scheme of the new Act and the admitted availability of a reference remedy under section 72 without deposit, showed that the Legislature did not intend the deposit condition to govern those earlier appeals. On that construction, dealers using the preserved appeal route were not treated differently from those using the reference route, so the discrimination challenge failed. Case-Laws VAT and Sales Tax Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162541