https://www.taxtmi.com/caselaws?id=391275 The proviso to Section 70(2) of the Tripura Value Added Tax Act requires, before a revision petition is admitted, payment of at least fifty per cent of the assessed tax or, as the case may be, fifty per cent of the penalty levied. The text notes an interpretative dispute on whether payment of fifty per cent of either component is sufficient, but says that question was not reopened. On the facts, the petitioner had already paid the entire penalty and the balance was small, so the revision was allowed to proceed on merits without any further pre-deposit and recovery was restrained pending disposal. en-us Mon, 09 Dec 2019 00:00:00 +0530 Fri, 24 Jan 2020 11:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391275 The proviso to Section 70(2) of the Tripura Value Added Tax Act requires, before a revision petition is admitted, payment of at least fifty per cent of the assessed tax or, as the case may be, fifty per cent of the penalty levied. The text notes an interpretative dispute on whether payment of fifty per cent of either component is sufficient, but says that question was not reopened. On the facts, the petitioner had already paid the entire penalty and the balance was small, so the revision was allowed to proceed on merits without any further pre-deposit and recovery was restrained pending disposal. Case-Laws VAT and Sales Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391275