https://www.taxtmi.com/caselaws?id=151443 The proviso to section 9 of the U.P. Sales Tax Act requires deposit of the admitted tax as a condition for maintaining an appeal. Where the assessee had admitted liability before the assessing authority on the basis of the factual findings, that admission governed the appellate stage and could not be displaced by a contrary stand raised for the first time in appeal. An attempt to add new grounds to avoid the admitted liability was treated as non-bona fide. The appeal was therefore incompetent for want of deposit of the admitted tax, and the dismissal of the challenge was upheld. en-us Mon, 17 May 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151443 The proviso to section 9 of the U.P. Sales Tax Act requires deposit of the admitted tax as a condition for maintaining an appeal. Where the assessee had admitted liability before the assessing authority on the basis of the factual findings, that admission governed the appellate stage and could not be displaced by a contrary stand raised for the first time in appeal. An attempt to add new grounds to avoid the admitted liability was treated as non-bona fide. The appeal was therefore incompetent for want of deposit of the admitted tax, and the dismissal of the challenge was upheld. Case-Laws VAT and Sales Tax Mon, 17 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151443