Section 30(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satisfactory proof of the payment or the [tax (including interest payable)] or of the penalty, if any, imposed or of both as the case may be:Provided that if such authority is satisfied that the dealer is unable to pay the [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.] assessed or the penalty, if any, imposed or both, he may, for reasons to be recorded in writing, entertain an appeal without the [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.]or penalty or both having been paid in full or after part payment of such [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.] or penalty or both.
