West Bengal VAT Act: Mandatory pre-deposit for appeals upheld by High Court; not discriminatory under Article 14.

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....Mandatory pre-deposit - Vires of the second proviso to Section 84 (1) of West Bengal Value Added Tax Act, 2003 - right to appeal - Mere filing of an appeal does not suspend the liability so determined. The liability would subsist until it is set aside or modified. Therefore, to state that the 15% is a compulsory extraction, is incorrect, as it is only a measure or quantification for the appeal being entertained - the second proviso to Section 84(1) is neither discriminatory nor violative of Article 14 of the Constitution of India and accordingly. - HC....