Pre-deposit under section 9 applies only to assessment orders, not exemption orders under the U.P. Sales Tax Act.

The proviso to section 9 of the U.P. Sales Tax Act requires pre-deposit only for appeals against assessment orders. An exemption order made under section 4(1) is not an assessment order, so the statutory pre-condition does not extend to deposit of the exemption fee before an appeal against that order is entertained. Even if the fee is treated as capitalised tax, it is not tax levied under an assessment order within section 9. The appeal could therefore be entertained without prior deposit of the exemption fee.

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Issues: Whether exemption fee payable under an exemption order is required to be deposited before an appeal against that order can be entertained under the proviso to section 9 of the U.P. Sales Tax Act.

Analysis: The proviso to section 9 applies only to appeals against assessment orders. An exemption order is made under section 4(1) of the U.P. Sales Tax Act and is not an assessment order within section 9. Even assuming that exemption fee is in the nature of capitalised tax, it is not tax levied under an assessment order contemplated by section 9. The statutory pre-condition for entertaining the appeal therefore did not extend to deposit of the exemption fee.

Conclusion: The exemption fee was not required to be deposited before the assessee's appeal against the exemption order could be entertained; the question was answered in the negative in favour of the assessee.

Ratio Decidendi: The pre-deposit requirement in the proviso to section 9 applies only to appeals against assessment orders and does not extend to appeals against exemption orders under section 4(1).

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