(5)No first appeal against an order of assessment, with or without penalty or against an order imposing penalty shall be admitted by the Appellate Authority unless out of the total balance due from the dealer, payment of tax and other amounts admitted by the dealer to be due from him along with,-(i)in case of an appeal against an ex-parte order, five percent, or(ii)in other cases, ten percent,of the remaining amount over and above the admitted amount is paid by the dealer and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and [on an application by the dealer for stay of the recovery of the balance of tax and/or penalty, the Appellate Authority may stay the recovery of the balance till the decision of appeal.][Explanation : [Inserted by M.P. Act No. 9 of 2009.]- For the purpose of this sub-section, admitted tax and other amount means the tax and other amount due under this Act on the turnover of sales or purchases, or both, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceedings under this Act, whichever is higher.]
