https://www.taxtmi.com/caselaws?id=164427 The appellate authority's insistence on a twenty-five per cent pre-deposit before an appeal could be entertained reflects the mandatory language of the Assam Value Added Tax Act, which conditions appellate maintainability on compliance with the prescribed deposit. Revisional power under the Act remains subject to the statute's other provisions, and the proviso allowing relaxation in revision cannot be used to waive a separate appellate pre-deposit requirement. Where the challenge concerns only the deposit direction and not the assessment on merits, revisional interference is not warranted. The text emphasises that a statutory appeal operates only within the limits fixed by the legislation, and no implied relaxation mechanism can be read into the Act. en-us Tue, 09 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164427 The appellate authority's insistence on a twenty-five per cent pre-deposit before an appeal could be entertained reflects the mandatory language of the Assam Value Added Tax Act, which conditions appellate maintainability on compliance with the prescribed deposit. Revisional power under the Act remains subject to the statute's other provisions, and the proviso allowing relaxation in revision cannot be used to waive a separate appellate pre-deposit requirement. Where the challenge concerns only the deposit direction and not the assessment on merits, revisional interference is not warranted. The text emphasises that a statutory appeal operates only within the limits fixed by the legislation, and no implied relaxation mechanism can be read into the Act. Case-Laws VAT and Sales Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164427