TMI Blog2014 (4) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... authority - Since the Assessee has already deposited 5% of the demand, he has to deposit another 5% of the disputed tax - If such deposit is made by assessee, appellate authority before whom the appeal is pending is directed to dispose of the appeal within two months' time thereafter, since the matter is pending before the first appellate authority for the last one decade – Decided in favor of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has sought for the following reliefs : (i) Declare the provisions of Section 84(3) of the Rajasthan Sales Tax Act, 1994 that provides 10% of deposit of tax and other amount for entertainment of appeal as ultra vires of the Constitution. (ii) Declare the action of respondent no.5 in assumption of jurisdiction as illegal, arbitrary and further hold that the respondent no.5 have no juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Bhushan, learned senior counsel appearing for the appellant that the appellant has complied with the interim orders passed by this Court on 20.05.2004. 6. By virtue of Section 84(3) of the Act, the assessee, if it wants its appeal to be entertained by the appellate authority, it has to deposit 10% of the disputed tax. 7. The appellant has already deposited 5% of the demand, we now direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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