Section 65(1) in Meghalaya Value Added Tax Act, 2003
(1)Any dealer may, in the prescribed manner, appeal to the prescribed authority against assessment within forty-five days further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand in respect thereof.Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax penalty or interest, as the case may be, as the appellant may admit to be due from him and such percentage of the disputed tax, as may be prescribed, has been paid.
