Section 61(4) in The M.P. Vanijyik Kar Adhiniyam, 1994
(4)No first [...] [The words 'or second' omitted by Section 10 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997), w.e.f. 1-9-97.] appeal against an order of assessment, with or without penalty or against an order imposing penalty shall be admitted by the appellate authority unless out of the total balance due from the dealer-(a)where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten per cent of such balance;(b)where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to;(i)thirty three per cent, where the default relates to one quarter;(ii)fifty per cent, where the default relates to two quarters; and(iii)seventy five per cent, where the default relates to more than two quarters;(c)where a penalty under Section 69 has been imposed, fifty per cent of such balance;(d)where the order appealed against has been passed under Section 28 and a penalty has been imposed under the said Section, fifty percent of such balance; and(e)in any other case twenty five per cent of such balance;is paid and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and thereupon the appellate authority shall stay the recovery of the balance of tax and/or penalty till the decision of appeal :Provided that where a dealer is covered by more than one of the aforesaid clauses, the provisions of the clause requiring the payment of the highest amount, shall apply to such dealer and the first or the second appeal shall be admitted only after he has paid such amount;[(4-A) No second appeal shall be admitted by the [Appellate Board] [Inserted by Section 10 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997), w.e.f. 1-9-97.] unless, out of the total balance due from the dealer after the order passed in first appeal, twenty per cent of such balance is paid and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and thereupon the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] shall stay the recovery of the balance amount till the decision of the appeal.]
