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2013 (10) TMI 1167 - HC - VAT and Sales TaxWaiver of pre deposit - because all the business premises, accounts, etc. have been taken into possession by the respondents for recovery of the due amount - Held that:- under the provisions of M.P. V.A.T. Act, there is a provision of filing of second appeal against the appellate order and if the petitioner is having efficacious statutory remedy of filing second appeal then normally this court should not entertain the writ petition merely on the ground that the petitioner is required to make statutory pre-deposit or does not possess the liquidated amount for deposit of the statutory amount before filing of the second appeal. The petitioner may move an application before the Board for seeking exemption from deposit of such an amount as the entire properties including the bank accounts, etc. have been seized by the respondents and the petitioner is not having any liquidated amount for deposit of the same, which would be considered by the Board on its merits.
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