Section 33(6) in Assam General Sales Tax Act, 1993
(6)No appeal under subsection (1) or sub-section (2) against an order of assessment of tax with or without penalty or against an order imposing penalty shall lie unless such appeal is accompanied by satisfactory proof of the payment of tax including penalty, if any, which is admitted to be due or twenty percent of the amount of tax including penalty, if any, which has been assessed or levied whichever is higher:Provided that the appellate authority or Tribunal may, if it thinks fit for reasons to be recorded in writing and subject to furnishing of such security as such authority may deem fit, admit an appeal against such order with part payment or without any payment of the disputed amount of tax including penalty, if any, required under this subsection with a view to mitigate undue hardship which is likely to be caused to the dealer or person if the payment of such disputed amount is insisted on -
