Otherwise Directed - Definition - Law Dictionary Home Dictionary Definition otherwise-directed

Definition :

Otherwise directed, expression 'otherwise directed' only means that the appellate authority can ask the assessee to deposit a portion of the amount and not the whole but the section gives no power to the appellate authority to permit the assessee to furnish security in lieu of cash amount of tax, Hardeodas Jagannath v. State of Assam, AIR 1970 SC 724: (1969) 2 SCR 261. [Assam Sales Tax Act, 1947 (17 of 1947), s. 30(1)]