No person is entitled to appeal under sec. 52 of Tamil Nadu VAT Act without depositing 25% of disput

CST & VAT : Where against order of Assessing Authority, assessee filed appeal before Appellate Authority, in view of second proviso to section 52(1) of Tamil Nadu Value Added Tax Act, 2006, assessee shall not be entitled to have appeal numbered without meeting out statutory requirement of depositing 25 per cent of disputed tax amount