9911796707
TMI Blog1979 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... granted partial waiver under the second proviso to section 9(1) of the U.P. Sales Tax Act and has fixed a specific time during which the amount not waived may be deposited and the appellant deposits the amount beyond the time fixed by the order of waiver but within the period of limitation prescribed for filing of the appeal, is the deposit a valid and sufficient deposit for the entertainability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first proviso to section 9(1) was attracted to the case, and before an appeal could be entertained he had to deposit 20 per cent of the amount of tax assessed. The appellant did not deposit the tax, but applied for waiver. Order granting waiver to the extent of fifteen per cent of the tax was made, and the assessee was directed to deposit the balance of five per cent by 22nd May, 1975. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entertained as the assessee had not deposited five per cent of the tax within the time fixed by the appellate authority. The counsel for the assessee contended that as the limitation for filing the appeal was up to 25th May, 1975, and as the assessee had deposited five per cent of the disputed tax on 24th May, 1975, the appeal could not be dismissed as being defective or time-barred, as the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proviso to section 9 had not been made by the assessee, the appeal could not be entertained by the appellate authority. In such a situation, when the appeal came up for final disposal on 17th November, 1975, it could not be disposed of on merits and had to be dismissed. So far as the necessity for the assessee obtaining extension of time from the appellate authority as regards five per cent req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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