Pre-deposit waiver under sales tax law depends on return filing or admitted liability, not place of purchase.

Waiver of the pre-deposit condition under the U.P. Sales Tax Act turned on whether the assessee had filed a return or admitted tax liability, not on whether the purchases were made within or outside Uttar Pradesh. The Tribunal erred in refusing waiver by relying on the place of purchase, because no finding showed that the assessee had filed a return or acknowledged liability. The pre-deposit requirement was therefore held unwarranted, and the appeal was directed to be registered and heard on merits without insisting on deposit of 10 per cent of the admitted tax.

---

---

Issues: Whether the assessee was entitled to waiver of the pre-deposit condition for entertainment and registration of the appeal under the U.P. Sales Tax Act, 1948.

Analysis: The Tribunal had refused to extend the benefit of waiver by distinguishing the earlier decision on the basis that the purchases in that case were from outside Uttar Pradesh, whereas here they were within Uttar Pradesh. The Court held that the decisive criterion for waiver was not the place of purchase but whether the assessee had filed a return or admitted any tax liability. As no finding had been recorded that the assessee had filed a return or admitted liability, the Tribunal's refusal to apply the earlier principle was held to be erroneous.

Conclusion: The assessee was entitled to waiver of the pre-deposit condition, and the Tribunal's order was set aside. The appeal was directed to be registered and decided on merits without insisting on deposit of 10 per cent of the admitted tax.

Final Conclusion: The revision was allowed and the assessee obtained relief against the pre-deposit requirement, with the appeal restored for adjudication on merits.

Ratio Decidendi: For waiver of the pre-deposit condition, the controlling consideration is whether the assessee has filed a return or admitted tax liability; absent such finding, denial of waiver is unsustainable.

---