Admitted tax under U.P. Sales Tax Act is tested against the return, not a changed appellate stand.

For the proviso to section 9(1) of the U.P. Sales Tax Act, "tax admitted" is determined by reference to the return filed before the assessing authority, not merely the memorandum of appeal. An assessee cannot evade the statutory deposit requirement by taking a different stand on appeal from the one disclosed in the return. On the facts, the assessee had disclosed turnover in the return but disputed liability in appeal, so the appellate authority was justified in rejecting the appeal for non-deposit of admitted tax, and the revisional authority erred in holding that section 9 had been complied with.

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Issues: Whether, for the purpose of the proviso to section 9(1) of the U.P. Sales Tax Act, the amount of tax admitted by an assessee is to be determined with reference to the memorandum of appeal or with reference to the return filed before the assessing authority.

Analysis: The assessment year in question was 1963-64. The assessee disputed liability on kerosene oil in appeal, but had disclosed turnover in the return filed before the assessing authority. The appellate authority rejected the appeal for non-deposit of the admitted tax. The revisional authority had accepted the assessee's position by relying on an earlier view, but that view had since been overruled by the Supreme Court. The governing principle applied was that the expression "tax admitted" cannot be confined to the stand taken in the memorandum of appeal, because that would enable an assessee to avoid the statutory requirement by changing the stance taken before the assessing authority.

Conclusion: The requirements of section 9 were not complied with by the assessee, and the revisional authority was not right in holding otherwise.

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