Section 72(4) in Manipur Value Added Tax Act, 2004
(4)In the case of an appeal against an assessment, the Appellate Authority shall consider it only if-(a)the person has paid the tax due as per turnover returned by him, or(b)paid the tax which is not disputed by him :Provided that, on application made by the Appellant in this behalf, the Appellate Authority may, for good and sufficient reasons to be recorded in writing, exempt him from the operation of the provisions of this subsection.
