https://www.taxtmi.com/caselaws?id=165510 The amended second proviso to section 34(1) of the Pondicherry General Sales Tax Act, 1967, requiring a pre-deposit of 25 per cent of the tax difference as a condition for appeal, was challenged as arbitrary, unconstitutional, and as curtailing appellate discretion. The Court considered the provision in light of earlier rulings upholding comparable pre-deposit requirements and held that the proviso must be read with the existing appeal framework. It found that the amendment did not extinguish the appellate authority's power altogether and that no inconsistency with section 34 or constitutional infirmity was established. The proviso was therefore upheld as valid and enforceable. en-us Fri, 15 Jul 2011 00:00:00 +0530 Mon, 28 Jul 2014 10:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165510 The amended second proviso to section 34(1) of the Pondicherry General Sales Tax Act, 1967, requiring a pre-deposit of 25 per cent of the tax difference as a condition for appeal, was challenged as arbitrary, unconstitutional, and as curtailing appellate discretion. The Court considered the provision in light of earlier rulings upholding comparable pre-deposit requirements and held that the proviso must be read with the existing appeal framework. It found that the amendment did not extinguish the appellate authority's power altogether and that no inconsistency with section 34 or constitutional infirmity was established. The proviso was therefore upheld as valid and enforceable. Case-Laws VAT and Sales Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165510