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TMI Blog1995 (1) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... of the M.P. General Sales Tax Act, 1958 (for short "the Act"): (i) Whether, under the facts and circumstances of the case, the payment of Rs. 4,225 was in conformity with the requirement of section 38(3) of the M.P. General Sales Tax Act, 1958? (ii) Whether, under the facts and circumstances of the case, it was mandatory to give opportunity to amend the memo of appeal, as required by rule 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued to him to show cause why on account of non- payment of balance amount due as required under section 38(3) of the Act, the appeal should not be dismissed. Thereafter he deposited the balance due. Nevertheless the appellate authority dismissed the appeal. This order has been confirmed by the Appellate Tribunal in further appeal. 3.. The requirement of deposit of a part of the balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion No. 1 has to be answered in favour of the assessee. Question No. 2 relates to the alleged requirement to amend the memorandum of appeal. The assessee, after depositing the balance amount, did not seek amendment of the memorandum of appeal. His appeal was not dismissed on the ground of absence of amendment. Therefore, this question does not arise. It is agreed that question No. 3 also does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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