2023 (2) TMI 547

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....les Tax<br>M.S. SONAK & BHARAT P. DESHPANDE, JJ. For the Petitioner : Mr Ashwin D. Bhobe, Advocate. For the Respondents : Mr Deep Shirodkar, Additional Government Advocate. ORAL JUDGMENT: (PER M.S. SONAK, J.) 1. Heard Mr Ashwin D. Bhobe for the Petitioner and Mr Deep Shirodkar learned Additional Government Advocate for the Respondents. 2. Rule. The Rule is made returnable immediatel....

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....ing Sub-Sections came to be substituted. "(4) No appeal under sub-section (2) shall be entertained by the Appellate Authority, unless such appeal is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and ten percent of the disputed amount of tax, interest and penalty, that may be due; (4A) The provisions of sub-sectio....

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....azette. By this amendment, in Section 35(4), for the expression "sub-section (2)", the expression "this section" was substituted. As a result of this amendment, which was given a retrospective effect, the provisions substituted by the Ninth Amendment became applicable to all appeals instituted under Section 35 of the principal Act. 8. Relying upon the Ninth and Tenth Amendment Acts referred to ....

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....he time limit prescribed in the amendment. 10. The facts, in this case, are somewhat peculiar because the appeals, as instituted originally, complied with all the conditions prescribed under the principal Act. Even after the Ninth Amendment to the principal Act, the appeals were duly compliant. Only after the Tenth Amendment was a requirement for a deposit of ten per cent of this amount because....