https://www.taxtmi.com/caselaws?id=165371 Section 54(4) of the Tamil Nadu Value Added Tax Act did not make payment of the entire disputed tax an automatic pre-condition for entertaining a revision. The proviso empowered the Deputy Commissioner to regulate payment before disposal of the revision only through a discretionary direction and on sufficient security being furnished. Because the impugned order relied on the main provision alone and ignored the proviso, the demand for full payment was unsustainable and was set aside. The matter was remitted for fresh consideration of the stay petition on merits. en-us Wed, 22 Apr 2009 00:00:00 +0530 Wed, 02 Jul 2014 12:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165371 Section 54(4) of the Tamil Nadu Value Added Tax Act did not make payment of the entire disputed tax an automatic pre-condition for entertaining a revision. The proviso empowered the Deputy Commissioner to regulate payment before disposal of the revision only through a discretionary direction and on sufficient security being furnished. Because the impugned order relied on the main provision alone and ignored the proviso, the demand for full payment was unsustainable and was set aside. The matter was remitted for fresh consideration of the stay petition on merits. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165371