In this writ application, the petitioner has challenged the order dated 7.10.98 passed by the Assistant Commissioner of Taxes, Govt of Tripura, Agartala directing the petitioner to pay a further sum of Rs. 55,142.00 as a precondition for admission of appeal filed by the petitioner against the imposition of penalty and tax levied for the year 1996-97.

2. Mr. Sushil Chandra Saha, learned counsel appearing for the petitioner submitted that a reading of the proviso to section 20 of the Tripura Sales Tax Act, 1976, (for short, the 1976 Act), would show that normally an appeal is not entertained by the appellate authority unless he is satisfied that the amount of a tax assessed or the penalty levied has been paid. But in clause (ii) of the said proviso, it is stated that the appellate authority, for the reasons to be recorded in writing, may direct the appellant to pay any lesser amount which shall not be less than fifty percent of the tax assessed or fifty percent of the penalty levied and, on payment of the amount so directed, may entertain the appeal.

3. Mr. Saha pointed out that for the year 1996-97, the total amount of tax that had been assessed was Rs.5,17,176.16 and the total amo

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