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TMI Blog1982 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of admitted or assessed tax in terms of section 39(5) thereof which reads as under: "No appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied that the amount of tax assessed on, and the penalty and interest, if any, recoverable from the person has been paid: Provided that the said authority, if satisfied that the dealer is unable to pay the whole of the amount of tax assessed or the penalty imposed or the interest due, he may, if the amount of tax or interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal subject to the furnishing of a bank guarantee or adequate security fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana Act, which is in the following terms: "65. (1) The Punjab General Sales Tax Act, 1948 (hereinafter referred to as the repealed Act), is hereby repealed: Provided that such repeal shall not affect the previous operation of the repealed Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due under the repealed Act at the commencement of this Act, may be recovered as if they had accrued under this A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was neither a fundamental nor a constitutional right. There was no inherent claim or right of appeal from an original forum, and in particular, against an assessment of tax. The right of appeal was a mere creature of the legislature and the legislature which confers such a right can equally take the same away, if necessary. The legislature would, thus, be perfectly within its right to regulate the right of appeal conferred by it while imposing conditions or restrictions on its exercise, including the requirement of the deposit of a tax or penalty before the entertainment of the appeal. A question similar, to the one raised in the present case arose before the Supreme Court in Hardeodas Jagannath v. State of Assam [1970] 26 STC 10 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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