https://www.taxtmi.com/caselaws?id=150646 Under section 9 of the U.P. Sales Tax Act, an appeal is valid only when filed with satisfactory proof of payment of the admitted tax, and that deposit requirement is a condition precedent rather than a separate obligation. Section 5 of the Limitation Act applies to appeals under the Act, so the same sufficient cause that supports condonation of delay in filing the appeal also governs delay in depositing the admitted tax. The earlier view that such delay could not be condoned was no longer good law in light of binding Supreme Court authority. The delay in deposit was therefore treated as automatically condoned once the delay in filing the appeal was condoned, in favour of the assessee. en-us Thu, 30 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 17:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150646 Under section 9 of the U.P. Sales Tax Act, an appeal is valid only when filed with satisfactory proof of payment of the admitted tax, and that deposit requirement is a condition precedent rather than a separate obligation. Section 5 of the Limitation Act applies to appeals under the Act, so the same sufficient cause that supports condonation of delay in filing the appeal also governs delay in depositing the admitted tax. The earlier view that such delay could not be condoned was no longer good law in light of binding Supreme Court authority. The delay in deposit was therefore treated as automatically condoned once the delay in filing the appeal was condoned, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 30 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150646