https://www.taxtmi.com/caselaws?id=374052 A statutory right of appeal may be conditioned on pre-deposit where the requirement regulates appellate access after liability has been determined and does not make the remedy illusory. The Madhya Pradesh High Court upheld the proviso to Section 20 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 and Rule 18 of the 1991 Rules as neither arbitrary nor violative of Article 14, noting the State's interest in prompt tax recovery. It also treated the constitutional challenge as barred by constructive res judicata, because the validity of the statutory scheme had already been upheld in earlier representative litigation. The writ petitions failed, subject to deposit within the stipulated time for the appeals to be heard on merits. en-us Thu, 03 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374052 A statutory right of appeal may be conditioned on pre-deposit where the requirement regulates appellate access after liability has been determined and does not make the remedy illusory. The Madhya Pradesh High Court upheld the proviso to Section 20 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 and Rule 18 of the 1991 Rules as neither arbitrary nor violative of Article 14, noting the State's interest in prompt tax recovery. It also treated the constitutional challenge as barred by constructive res judicata, because the validity of the statutory scheme had already been upheld in earlier representative litigation. The writ petitions failed, subject to deposit within the stipulated time for the appeals to be heard on merits. Case-Laws VAT and Sales Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374052