Belated payment of admitted tax can still support appeal entertainability where delay may be condoned under limitation law.

Under section 9 of the U.P. Sales Tax Act, the requirement to file proof of payment of admitted tax goes to the stage at which an appeal becomes entertainable, not to an inflexible condition that the payment must always be made within the original limitation period. If the admitted tax is deposited after time, the appeal is entertainable only on proof of payment and is then treated as time-barred, so the appellate authority may consider condonation under section 5 of the Limitation Act. The Supreme Court held that belated deposit did not defeat jurisdiction, and the appellate authority could examine sufficient cause for delay.

---

---

Issues: Whether, under section 9 of the U.P. Sales Tax Act, 1948, delay in depositing the admitted tax could be condoned so as to permit the appeal to be entertained under section 9(6) read with section 5 of the Indian Limitation Act, 1908.

Analysis: The requirement in the proviso to section 9(1) that an appeal shall not be entertained unless accompanied by proof of payment of admitted tax was held to govern the stage at which the appeal becomes entertainable, not to impose an inflexible rule that the deposit itself must always be made within the original period of limitation. If the admitted tax is paid after expiry of time, the appeal becomes entertainable only when proof of payment is furnished, and at that stage the appeal is treated as barred by time, attracting section 9(6). The appellate authority therefore has jurisdiction to examine whether sufficient cause exists for condoning the delay under section 5 of the Limitation Act.

Conclusion: The delay in depositing the admitted tax was capable of being condoned, and the appellate authority had jurisdiction to consider the application for condonation.

Final Conclusion: The High Court's view that the appellate authority lacked jurisdiction was erroneous, and the matter had to be reconsidered by the appellate authority in accordance with law.

Ratio Decidendi: Where a statutory appeal requires proof of payment of admitted tax before it can be entertained, belated payment does not destroy jurisdiction to hear the appeal if the governing limitation provision permits condonation of delay on sufficient cause being shown.

---