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2011 (4) TMI 1227 - HC - VAT and Sales TaxWhether according to the provision of the SOD Act, it is the duty of the designated officer to verify whether the said dispute application has been filed after complying with the requirement of the Act and deposit of the payment prescribed under the Act? Held that:- The designated authority under the SOD Act, committed a jurisdictional error in directing the appellant to deposit the amount which he has challenged in the appeal as not payble as condition of entertainment of the application under section 5 of the SOD Act. The Tribunal below also did not appreciate the aforesaid contention of the writ petitioner and erroneously affirmed the order passed by the designated authority. Thus set aside the order passed by the designated authority as well as the Tribunal below and direct the designated authority to consider the application for settlement of the dispute without insisting on deposit of any further amount by the writ petitioner as a condition for considering the merit of the application.
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