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2010 (4) TMI 996 - HC - VAT and Sales TaxWhether the revision petitioner is to deposit 50 per cent of the amount of tax assessed or fifty per cent of the amount of tax assessed and also fifty percent of penalty levied while filing the revision petition under section 70 of the Tripura Value Added Tax Act, 2004 against the assessment order passed by the assessing authority? Held that:- On a bare perusal of the impugned order dated March 20, 2010 passed by the Commissioner of Taxes it is clear that the Commissioner of Taxes misconstrued the said proviso to section 70(2) of the Tripura Value Added Tax Act. Accordingly, the impugned order dated March 20, 2010 is required to be interfered with and, hereby set aside. Appeal allowed.
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