https://www.taxtmi.com/caselaws?id=163436 The second proviso to section 19(1) of the Andhra Pradesh General Sales Tax Act, 1957, requiring a pre-deposit of 12.5% of the disputed tax as a condition for admission of appeal, was upheld as constitutionally valid. The court reasoned that the right of appeal is statutory, not fundamental, and the Legislature may attach conditions to its exercise. The pre-deposit requirement was treated as an integral part of the appellate mechanism and not as an unconstitutional restriction on the remedy. en-us Tue, 15 Nov 2005 00:00:00 +0530 Wed, 02 Apr 2014 15:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163436 The second proviso to section 19(1) of the Andhra Pradesh General Sales Tax Act, 1957, requiring a pre-deposit of 12.5% of the disputed tax as a condition for admission of appeal, was upheld as constitutionally valid. The court reasoned that the right of appeal is statutory, not fundamental, and the Legislature may attach conditions to its exercise. The pre-deposit requirement was treated as an integral part of the appellate mechanism and not as an unconstitutional restriction on the remedy. Case-Laws VAT and Sales Tax Tue, 15 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163436