https://www.taxtmi.com/caselaws?id=164734 Under the U.P. Trade Tax Act, a Commissioner may appeal against orders of authorities other than the Commissioner, while the State Government is treated as aggrieved only against the Commissioner's orders. An appeal memorandum may be signed by an authorised agent, including a Joint Commissioner authorised to act for the Commissioner. Tax deducted at source constitutes payment by a contractor only when credited to the Government treasury. Unverified or uncredited deductions do not discharge the contractor's tax liability and may be corrected through rectification, while genuine deposited deductions require recovery action against the deductor. en-us Mon, 04 May 2009 00:00:00 +0530 Sun, 09 Nov 2014 22:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164734 Under the U.P. Trade Tax Act, a Commissioner may appeal against orders of authorities other than the Commissioner, while the State Government is treated as aggrieved only against the Commissioner's orders. An appeal memorandum may be signed by an authorised agent, including a Joint Commissioner authorised to act for the Commissioner. Tax deducted at source constitutes payment by a contractor only when credited to the Government treasury. Unverified or uncredited deductions do not discharge the contractor's tax liability and may be corrected through rectification, while genuine deposited deductions require recovery action against the deductor. Case-Laws VAT and Sales Tax Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164734