Pre-deposit for tax appeals applies even where no return or admission was made, subject to waiver for special reasons.

Under section 9 of the U.P. Sales Tax Act, the pre-deposit requirement for entertaining a tax appeal applies even where no return has been filed and no turnover has been admitted. The statutory scheme distinguishes between cases with full returns and those with partial or no returns, and in the latter category requires deposit of the admitted tax, if any, or 20 per cent of the assessed tax, whichever is greater. The proviso preserves the appellate authority's discretion to waive or relax the deposit requirement for special and adequate reasons.

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Issues: Whether, under section 9 of the U.P. Sales Tax Act, 1948, an appeal against an assessment order can be entertained without deposit where no return has been filed and no turnover has been admitted.

Analysis: The appellate pre-condition in section 9, as amended, creates two distinct situations: cases where all returns have been filed, and cases where some or no returns have been filed. In the latter class, the statute requires deposit of the admitted tax, if any, or 20 per cent of the assessed tax, whichever is greater. The language and structure of the provision show that the requirement is not confined to cases where an express admission is available. Reading the clause otherwise would render the reference to non-filing of returns ineffective and produce the anomalous result that a dealer who filed no return and made no admission would be in a better position than one who complied partially. The proviso preserves the appellate authority's discretion to waive or relax the deposit requirement for special and adequate reasons.

Conclusion: The deposit requirement applies even where no return has been filed and no admission has been made, subject to the appellate authority's power to waive or relax the deposit.

Ratio Decidendi: A statutory pre-deposit condition for entertaining a tax appeal extends to cases of total non-filing of returns and absence of admission where the text expressly contemplates such cases and requires deposit of a prescribed percentage of assessed tax.

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