STATE OF HARYANA vs M/S.MARUTI UDYOG LTD.

The Supreme Court interpreted the phrase 'unable to pay the whole of the amount of tax assessed' in the proviso to Sub-section (5) of Section 39 of the Haryana General Sales Tax Act, 1973, determining that it encompasses more than just the financial position of the assessee. The Court held that the inability to pay could also relate to other circumstances affecting the ability to discharge tax liabilities. Consequently, the Court ruled in favor of the appellant, allowing the appeal and setting aside the requirement for full payment prior to appeal.