Section 48(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)No appeal shall be admitted,-(i)by the [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner under sub-section (1), 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, [fifteen] [Substituted 'ten' by C.G. Act No. 12 of 2016, dated 1.4.2016.] 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)fifty per cent of such balance; where a penalty under Section 54 has been imposed;(d)fifty per cent of such balance where the order appealed against has been passed under Section 22 and a penalty has been imposed under the said section, and(e)twenty five per cent of such balance; in any other case; and(ii)by the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] under sub-section (2), unless out of the total balance due from the dealer after the order passed by the [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner in appeal under sub-section (1), 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 [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner or the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.], as the case may be, shall stay the recovery of the balance of tax and/or penalty till the decision of appeal :Provided that where in the case of an appeal being filed under sub-section (1), a dealer is covered by more than one of the subclauses in clause (i) the provisions of the sub-clause requiring the payment of the highest amount, shall apply to such dealer and the appeal shall be admitted by [Additional Commissioner or] [Inserted by C.G. Act No. 13 of 2011, dated 3.5.2011.] Appellate Deputy Commissioner only after he has paid such amount.
