Section 13(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)[ No appeal against an order of assessment with or without penalty or interest, or against an order imposing penalty or interest shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of the payment of tax with or without penalty or interest or, as the case may be, of the payment of penalty or interest, in respect of which appeal has been preferred:Provided that, an appellate authority may, if it thinks fit, for reason to be recorded in writing, entertain an appeal against such order on payment of not less than twenty-five per cent, of the amount of tax, penalty or interest, in respect of which appeal has been preferred, as it may direct.] [Sub-section (3) was substituted by Maharashtra 12 of 1995, Section 9, (w.e.f. 8-6-1995).]
