https://www.taxtmi.com/caselaws?id=350605 A statutory right of appeal may be conditioned on pre-deposit of the undisputed tax and part of the disputed tax, because the legislature can regulate how an appellate remedy is exercised. The provision was not found arbitrary or violative of Article 14 since it did not abolish the appeal, and no material showed that the condition was so onerous as to make the remedy illusory, nugatory, or confiscatory. The absence of a waiver provision, on the facts pleaded, did not by itself invalidate the requirement, and the challenge to Section 12(3) therefore failed. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350605 A statutory right of appeal may be conditioned on pre-deposit of the undisputed tax and part of the disputed tax, because the legislature can regulate how an appellate remedy is exercised. The provision was not found arbitrary or violative of Article 14 since it did not abolish the appeal, and no material showed that the condition was so onerous as to make the remedy illusory, nugatory, or confiscatory. The absence of a waiver provision, on the facts pleaded, did not by itself invalidate the requirement, and the challenge to Section 12(3) therefore failed. Case-Laws Indian Laws Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350605