https://www.taxtmi.com/caselaws?id=100773 Under section 9 of the U.P. Sales Tax Act, the requirement to file proof of payment of admitted tax goes to the stage at which an appeal becomes entertainable, not to an inflexible condition that the payment must always be made within the original limitation period. If the admitted tax is deposited after time, the appeal is entertainable only on proof of payment and is then treated as time-barred, so the appellate authority may consider condonation under section 5 of the Limitation Act. The Supreme Court held that belated deposit did not defeat jurisdiction, and the appellate authority could examine sufficient cause for delay. en-us Wed, 06 Oct 1971 00:00:00 +0530 Tue, 17 Sep 2013 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100773 Under section 9 of the U.P. Sales Tax Act, the requirement to file proof of payment of admitted tax goes to the stage at which an appeal becomes entertainable, not to an inflexible condition that the payment must always be made within the original limitation period. If the admitted tax is deposited after time, the appeal is entertainable only on proof of payment and is then treated as time-barred, so the appellate authority may consider condonation under section 5 of the Limitation Act. The Supreme Court held that belated deposit did not defeat jurisdiction, and the appellate authority could examine sufficient cause for delay. Case-Laws VAT and Sales Tax Wed, 06 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100773