https://www.taxtmi.com/caselaws?id=757622 For entertaining an appeal under Section 406(8) of the Maharashtra Municipal Corporations Act, 1949, the expression "disputed tax" was construed narrowly to exclude interest and penalty. The levy scheme, demand and return forms, and penalty provisions separately distinguished tax from interest and penalty, and the statute did not use broader words such as "disputed demand". The pre-deposit condition therefore applied only to the disputed tax component, and not to ancillary interest or penalty amounts. en-us Thu, 22 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757622 For entertaining an appeal under Section 406(8) of the Maharashtra Municipal Corporations Act, 1949, the expression "disputed tax" was construed narrowly to exclude interest and penalty. The levy scheme, demand and return forms, and penalty provisions separately distinguished tax from interest and penalty, and the statute did not use broader words such as "disputed demand". The pre-deposit condition therefore applied only to the disputed tax component, and not to ancillary interest or penalty amounts. Case-Laws VAT and Sales Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757622