Court directs prompt appeal decision without tax deposit, emphasizes prima facie case merit and financial status.

The High Court disposed of the revision, directing the first appellate authority to decide the appeal within two months. During this period, the revisionist was not required to deposit the tax amount assessed. The Court stressed the importance of considering the prima facie case on merit and the appellant's financial condition when granting interim relief, in accordance with legal principles.

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Issues:
1. Assessment order for the year 2007-08 passed against the revisionist.
2. Appeal filed under Section 9 of the U.P. Trade Tax Act along with an application for interim relief.
3. Grant of interim orders by the first appellate authority and Trade Tax Tribunal.
4. Revision filed before the High Court challenging the interim relief orders.
5. Compliance with legal principles regarding granting of interim relief.

Analysis:

1. The High Court noted that the assessing authority had passed an assessment order against the revisionist for the assessment year 2007-08.

2. The revisionist filed an appeal under Section 9 of the U.P. Trade Tax Act along with an application for interim relief. The first appellate authority granted an interim order waiving 70% of the tax assessed, which was further modified by the Trade Tax Tribunal to grant 80% interim relief.

3. The revisionist, aggrieved by the interim relief orders, filed a revision before the High Court. The Court emphasized the importance of maintaining a balance between the rights of the individual and the State in matters of recovery of sovereign dues.

4. Referring to a previous judgment, the Court highlighted that the appellate authority must consider the existence of a strong prima facie case on merit and the financial condition of the appellant while deciding on interim relief applications. The Court observed that the authorities had not adequately considered these aspects in the impugned orders.

5. Therefore, the High Court disposed of the revision with a direction to the first appellate authority to decide the appeal expeditiously within two months. During this period, the revisionist was not required to deposit the tax amount assessed by the assessing authority. The Court emphasized the need for the appellate authority to consider the prima facie case on merit and the financial condition of the appellant while deciding on interim relief applications, in line with established legal principles.

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