Second proviso to Section 84(1) of West Bengal VAT Act, 2003 is constitutional

A S L Enterprises Ltd. Vs Senior Joint Commissioner (Calcutta High Court)

Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires? 

1. Insisting the dealer to produce the proof of payment of 15% of the disputed tax in terms of the second proviso to Section 84(1) does not infringe/ abrogate the vested right of appeal under Section 84(1) of the Act and such proviso does not amount to compulsory extraction of tax

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