Section 44(5) in The Himachal Pradesh Value Added Tax Act, 2005
(5)[ All cases coming before the tribunal shall be decided in accordance with the procedure as may be prescribed,] [Substituted by Act No. 14 of 2009 vide notification No. . LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009. Previous provisions were as under:- 'No appeal under sub-section (1) shall be entertained by an Appellate Authority unless such appeal is accompanied by satisfactory period of the payment of the tax (including interest payable) or of the penalty, if any, imposed or both, as the case may be.']
