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2017 (5) TMI 1547 - HC - VAT and Sales TaxTime limitation - section 62(6) of the Karnataka Value Added Tax Act, 2003 - Held that: - Merely because the right to appeal is subject to depositing part of the tax due, it cannot be said that the alternate remedy is an inefficacious one - In catena of cases, the honourable Supreme Court has already opined that right to file an appeal is statutory one. Even if the statute imposes certain burden upon the assessee, the assessee cannot claim that alternate remedy is not an efficacious one. Petition dismissed.
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