TMI Blog1971 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this court: "Whether on the facts and in the circumstances of the case the deposit of Rs. 1,165 by cheque shall be deemed to have been made towards the balance of admitted tax for 1962-63?" For the assessment year 1962-63, the assessee was assessed to sales tax. The admitted tax for that year was Rs. 1,920. The assessee wanted to file an appeal against this assessment order and had, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax liability for the year 1963-64 and further stated that in fact no tax was due for the year 1963-64. The judge (Revisions) accepted the explanation of the assessee and held that the admitted tax had been paid before the appeal was filed. Hence he held that the appeal was in order and should not have been rejected as incompetent. Against this order the Commissioner of Sales Tax has come up i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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