2000 (11) TMI 1079

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...., for some respondents.   P.K. Goswami, Senior Advocate (Rajiv Mehta, Ms. Ameeta V. Duggal and B. Vijayalakshmi Menon, Advocates, with him), for the appellant.   Rajiv K. Garg and N.D. Garg, Advocates, for some respondents.   N.R. Choudhury, J.P. Pandey and Somnath Mukherjee, Advocate, for some respondents.   --------------------------------------------------  ....

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....r penalty: Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty levied has been paid: Provided further that the authority before whom an appeal has been filed may, for reasons to be recorded in writing, direct the appellant to pay any lesser amount which shall not be less than fifty per cent of the tax assess....

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....f tax assessed, or as the case may be, fifty per cent of the amount of penalty levied has been paid by the dealer where the order against which revision is filed relates to assessment of tax or imposition of penalty." 3.. As we see it, the point in issue is no longer res integra. This Court in Gujarat Agro Industries Co. Ltd. v. Municipal Corporation of the City of Ahmedabad (1999) 4 SCC 468, d....