https://www.taxtmi.com/caselaws?id=103298 Under section 9 of the U.P. Sales Tax Act, the pre-deposit requirement for entertaining a tax appeal applies even where no return has been filed and no turnover has been admitted. The statutory scheme distinguishes between cases with full returns and those with partial or no returns, and in the latter category requires deposit of the admitted tax, if any, or 20 per cent of the assessed tax, whichever is greater. The proviso preserves the appellate authority's discretion to waive or relax the deposit requirement for special and adequate reasons. en-us Mon, 19 Mar 1990 00:00:00 +0530 Mon, 09 Sep 2013 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103298 Under section 9 of the U.P. Sales Tax Act, the pre-deposit requirement for entertaining a tax appeal applies even where no return has been filed and no turnover has been admitted. The statutory scheme distinguishes between cases with full returns and those with partial or no returns, and in the latter category requires deposit of the admitted tax, if any, or 20 per cent of the assessed tax, whichever is greater. The proviso preserves the appellate authority's discretion to waive or relax the deposit requirement for special and adequate reasons. Case-Laws VAT and Sales Tax Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103298