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2019 (11) TMI 779 - HC - VAT and Sales TaxRefusal of registration -non-compliance with the pre-deposit - non-deposit of ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act - Maharashtra VAT Act - Whether the State of Maharashtra, after the 101st constitutional amendment dated 16 September 2016, has legislative competence to amend the MVAT Act to enact the mandatory condition of pre-deposit of the disputed amount for filing appeal regarding the goods? - Whether the explanation to section 26 of the MVAT Act takes away the right of the assessee to file an appeal without statutory deposit in respect of assessment orders passed before 15 April 2017? HELD THAT:- The Registry is directed to place papers and proceedings of the present two writ petitions before the learned Chief Justice to obtain suitable directions to place the questions of law for the opinion of the Larger Bench of this Court. Place the petitions on board after 12 weeks under the caption for directions.
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