https://www.taxtmi.com/caselaws?id=155881 Under the unamended proviso to section 9(1) of the U.P. Sales Tax Act, an appeal against assessment could not be rejected merely because tax was legally payable if that liability had not been admitted before the assessing authority; the relevant test was factual admission of tax due, not bare legal liability. The appeal was therefore not non-maintainable on the ground of non-payment of undisputed tax. The Court also held that if the required tax is deposited while the appeal is still pending, the statutory condition can be satisfied on that date, and the appellate authority must then consider delay and condonation under section 9(6) read with the Limitation Act. Belated deposit was not treated as ineffective in law. en-us Thu, 14 Apr 1988 00:00:00 +0530 Mon, 09 Sep 2013 17:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155881 Under the unamended proviso to section 9(1) of the U.P. Sales Tax Act, an appeal against assessment could not be rejected merely because tax was legally payable if that liability had not been admitted before the assessing authority; the relevant test was factual admission of tax due, not bare legal liability. The appeal was therefore not non-maintainable on the ground of non-payment of undisputed tax. The Court also held that if the required tax is deposited while the appeal is still pending, the statutory condition can be satisfied on that date, and the appellate authority must then consider delay and condonation under section 9(6) read with the Limitation Act. Belated deposit was not treated as ineffective in law. Case-Laws VAT and Sales Tax Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155881