https://www.taxtmi.com/caselaws?id=168968 Proof of payment of tax is a mandatory condition precedent for entertaining an appeal against an assessment order under section 9(1B) of the U.P. Trade Tax Act, and non-compliance renders the appeal not maintainable. Protection based on BIFR proceedings and section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 does not dispense with that statutory appellate precondition, because the section bars coercive recovery measures but does not excuse filing requirements. Deferment of dues under section 38 of the U.P. Trade Tax Act requires a valid State Government order, and absent such an order, the deposit requirement remains enforceable. en-us Tue, 22 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168968 Proof of payment of tax is a mandatory condition precedent for entertaining an appeal against an assessment order under section 9(1B) of the U.P. Trade Tax Act, and non-compliance renders the appeal not maintainable. Protection based on BIFR proceedings and section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 does not dispense with that statutory appellate precondition, because the section bars coercive recovery measures but does not excuse filing requirements. Deferment of dues under section 38 of the U.P. Trade Tax Act requires a valid State Government order, and absent such an order, the deposit requirement remains enforceable. Case-Laws VAT and Sales Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168968