https://www.taxtmi.com/caselaws?id=148439 An appeal against a sales tax assessment could be entertained only if the admitted tax was paid within the same period prescribed for filing the appeal. The statutory scheme under the U.P. Sales Tax Act, read with the relevant rules, treated timely payment of the admitted tax as a condition precedent to maintainability, and a later deposit after expiry of limitation did not cure the defect. The Indian Limitation Act was held inapplicable to condone delay in making the tax payment, because its Section 5 addresses delay in filing appeals or applications, not delay in satisfying a statutory precondition for entertainment of the appeal. en-us Tue, 14 May 1968 00:00:00 +0530 Sat, 27 Apr 2013 10:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148439 An appeal against a sales tax assessment could be entertained only if the admitted tax was paid within the same period prescribed for filing the appeal. The statutory scheme under the U.P. Sales Tax Act, read with the relevant rules, treated timely payment of the admitted tax as a condition precedent to maintainability, and a later deposit after expiry of limitation did not cure the defect. The Indian Limitation Act was held inapplicable to condone delay in making the tax payment, because its Section 5 addresses delay in filing appeals or applications, not delay in satisfying a statutory precondition for entertainment of the appeal. Case-Laws VAT and Sales Tax Tue, 14 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148439