1993 (3) TMI 304

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.... the respondent.   R.C. Verma and R.B. Misra, Advocates, for the appellant.   --------------------------------------------------   ORDER   This appeal is preferred against the judgment of a learned single Judge of the Allahabad High Court allowing the sales tax revision filed by the assessee. The matter arises under the U.P. Sales Tax Act, 1948. Section 8(1) of the ....

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.... both, as disclosed in the accounts maintained by the dealer or admitted by him in any return or proceeding under this Act whichever is greater, or, if no accounts are maintained, then according to the estimate of the dealer." According to this section, a dealer shall have to deposit the tax admittedly payable either within the time prescribed or by the 31st day of August, 1975, whichever is la....

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....him, by applying rate of 3.5 per cent. The authorities held that inasmuch as he has not paid the tax admittedly payable within the meaning of section 8(1) inasmuch as he has not calculated and paid the tax at the rate prescribed by law-he must be held to have failed to comply with the requirement of section 8(1). Accordingly, interest as prescribed by the said section was levied. The appellate ....

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....f mala fides was not relevant in the context. The learned counsel for the respondent-assessee relied upon a judgment of a Division Bench of the Allahabad High Court in Annapurna Biscuit Manufacturing Co. v. State of Uttar Pradesh [1982] 50 STC 56; 1980 UPTC 1320. It was held in that case that in a given case, a dealer may raise a dispute about the taxability or about the rate and in such a case....