1976 (9) TMI 162

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..... is Court by the revising authority under the U.P. Sales Tax Act (shortly called the Act): "Whether, on the facts and in the circumstances of the case, the Additional Revising Authority, Sales Tax, Varanasi, was right in holding that the requirements of section 9 had been complied with by the assessee?" The reference relates to the assessment year 1963-64. The assessee carried on business in impor .....

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..... appeal was incompetent. The appellate authority accepted the aforesaid objection and rejected the appeal in limine on the ground of non-deposit of the admitted amount of tax. The assessee filed a revision, which was allowed by the additional Judge (Revisions), Sales Tax, Varanasi, relying on a decision of this Court in Ghanshyam Dass Balmukund v. State of Uttar Pradesh[1969] 23 S.T.C. 282. It was .....

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..... e the assessing authority. The Supreme Court overruled Ghanshyam Dass' case(1) and observed: "If we come to the conclusion that the expression 'tax admitted' in the proviso to section 9(1) means that admitted in the memorandum of appeal, section 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in the memorandum of appeal, whatever his stand might have bee .....

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