https://www.taxtmi.com/caselaws?id=163379 A statutory pre-deposit requirement for first and second appeals under the Tamil Nadu General Sales Tax amendment was upheld as a valid regulatory condition on the right of appeal. The Court held that the Legislature may impose conditions on a statutory appeal, and the requirement was not so onerous as to make the appellate remedy illusory or an unconstitutional restraint on trade. It further held that regulating the maintainability of an appeal does not interfere with the appellate authority's quasi-judicial function. No incidental or ancillary power existed to waive an express statutory condition precedent for entertaining the appeal, so the writ petitions failed. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 01 Apr 2014 16:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163379 A statutory pre-deposit requirement for first and second appeals under the Tamil Nadu General Sales Tax amendment was upheld as a valid regulatory condition on the right of appeal. The Court held that the Legislature may impose conditions on a statutory appeal, and the requirement was not so onerous as to make the appellate remedy illusory or an unconstitutional restraint on trade. It further held that regulating the maintainability of an appeal does not interfere with the appellate authority's quasi-judicial function. No incidental or ancillary power existed to waive an express statutory condition precedent for entertaining the appeal, so the writ petitions failed. Case-Laws VAT and Sales Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163379