1968 (12) TMI 80

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..... Court on the following question of law: "Whether under the circumstances of this case exemption fee ought to have been deposited as contemplated by the proviso to section 9 of the U.P. Sales Tax Act?" The assessee who carries on business in foodgrain at Kanpur, applied for exemption under rule 20-B of the U.P. Sales Tax Rules in respect of its turnover of foodgrain for the assessment year 1956-5 .....

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..... erruled by the judge (Appeals). When the matter came in revision, the same objection was repeated on behalf of the department, but the Judge (Revisions) also did not accept this objection. The Commissioner of Sales Tax has now come up in reference. The proviso in question comes into play only when an assessee files an appeal against an order of assessment. Under section 9 of the Act an appeal is p .....

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..... annot be regarded as tax levied under an assessment order contemplated by section 9. We are, therefore, of opinion that it was not necessary for the assessee to have deposited the exemption fee before his appeal could be entertained against the order of exemption. We, therefore, answer the question in the negative in favour of the assessee and against the Commissioner. The assessee is entitled t .....

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