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[Cites 0, Cited by 0] [Section 4D] [Entire Act]

State of Madhya Pradesh - Subsection

Section 4D(1) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936

(1)Any proprietor aggrieved by an order made under Section 4-C, may, within such time as may be prescribed prefer an appeal to the Commissioner of the Revenue Division concerned and the decision of the Commissioner on such appeal shall be final.[1-A) No appeal against an order of assessment of duty or tax and penalty under sub-section (1) shall be admitted unless-
(i)for the amount specified in column (1) of the table below the duty or tax and penalty has been deposited in the proportion specified in the corresponding entry in column (2) thereof-
Table
Amount Proportion of duty or tax and penalty
(1) (2)
Where the amount of the duty or tax and penalty does notexceed one thousand rupees The full amount of duty or tax and penalty.
Where the amount of the duty or tax and penalty exceeds onethousand rupees. One thousand rupees or one third of the amount of the duty ortax and penalty which ever is higher;
(ii)documentary evidence of such deposit has been filed with the appeal.]