Fresh assessment after remand triggers current pre-deposit rules before appeal under sales tax law.

On a fresh assessment made after remand, the right to appeal is governed by the procedural requirements in force on the date of that fresh assessment order, not by the date of the original assessment that was set aside. Where the U.P. Sales Tax Act required a pre-deposit of 20 per cent of the assessed tax, that condition applied before filing the first appeal against the fresh order. The Tribunal's contrary view was held to be incorrect, and the appellate authorities were required to enforce compliance with the then-operative pre-deposit requirement.

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Issues: Whether, after remand and fresh assessment, the assessee was required to deposit 20 per cent of the assessed tax under section 9(1-B)(b) of the U.P. Sales Tax Act, 1948 before filing the first appeals.

Analysis: The fresh assessment orders were passed on 29 June 1972, when the statutory requirement of deposit of 20 per cent of the assessed tax was already in force. The relevant date for determining the right of appeal was the date of the order against which the appeal was preferred, not the date of the original assessment orders that had earlier been set aside and remanded. Since the appeals were directed against the fresh assessment orders, compliance with the pre-deposit requirement was mandatory.

Conclusion: The assessee was bound to deposit 20 per cent of the assessed tax before filing the appeals, and the contrary view taken by the Tribunal was incorrect.

Final Conclusion: The revisions were allowed, the Tribunal's orders were set aside, and the decision of the Assistant Commissioner (Judicial) was affirmed.

Ratio Decidendi: In an appeal arising from a fresh assessment made after remand, the applicable procedural requirements are those in force on the date of the fresh assessment order, and the right of appeal is subject to compliance with the then-operative pre-deposit condition.

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