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2016 (8) TMI 1368 - HC - VAT and Sales TaxStay application / request for waiver of the condition of pre-deposit - Time Limitation - Held that:- The version of the petitioner is that the assessment proceedings are time barred. Such questions are mixed and, therefore, even if such an issue is raised or a bar of limitation is pleaded, that does not mean in all cases there should be an unconditional waiver and particularly when the petitioners' version is to be tested. There is already an assessment order. In our discretionary jurisdiction we do not wish to interfere with the part-payment order. The Writ Petitions are devoid of merits and are dismissed.
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