Section 84(1) – WBVAT – Mandatory pre-deposit of 15% not ultra vires

A S L Enterprises Ltd. Vs The Senior Joint Commissioner, Sales Tax (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 and it effects the vested rights of the appellant and also it is discriminatory in nature as it holds liable for payment all kinds of assessee to pay blanket 15%? High Court Held That – 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 unde...