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2017 (4) TMI 676 - HC - VAT and Sales TaxValidity of reassessment proceedings - The case of the department is that Form-C by which the petitioner has been given the benefit of 4% tax rebate was not liable to be given to the petitioner, and therefore, the proceedings for reassessment were initiated - The case of the petitioner would be that once his appeals have been admitted regarding the recovery stay, the appellate court ought to have stayed the proceedings for recovery - Held that: - under the statute an appeal can only be heard if the statutory award under sub-section (4) of Section 51 of the Act is first deposited. This has not been done. No relief as sought by the petitioner can therefore be granted - petition dismissed - decided against petitioner.
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