TMI Blog1989 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... leged by the applicant, the assessing authority passed an assessment order on 31st December, 1987, fixing the liability of tax jointly on Vedbir Singh and Mukesh Kumar for the said assessment year. The assessee feeling aggrieved against the order passed by the assessing authority filed an appeal under section 9 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"), before the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was entitled to the waiver of 20 per cent but the Tribunal has refused to follow the law laid down by this Court in Atma Ram Misra's case [1990] 77 STC 232; 1987 UPTC 547, on the ground that the said case was not applicable to the facts of the present case. A perusal of the order of the Tribunal indicate that the Tribunal has refused to apply the principle laid down in the case of Atma Ram Misra [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result the revision succeeds and is allowed. The order dated 7th December, 1988, passed by the Tribunal is set aside and the Assistant Commissioner (Judicial), Sales Tax, Ghaziabad, is directed to register the appeal of the applicant for the assessment year 1983-84, without asking the applicant to deposit 10 per cent of the admitted tax as fixed by the Tribunal and dispose of the appeal ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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