1968 (12) TMI 80

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..... by the judge (Revisions) Sales Tax, Lucknow, for the opinion of this 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 .....

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..... ents thereof as may have become payable." This objection was overruled 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 .....

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..... at assuming that exemption fee is a capitalised tax, the same cannot 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 ass .....

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