1971 (8) TMI 194

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....under section 11(1) of the U.P. Sales Tax Act. The following question of law has been referred for the opinion of this court: "Whether on the facts and in the circumstances of the case the deposit of Rs. 1,165 by cheque shall be deemed to have been made towards the balance of admitted tax for 1962-63?" For the assessment year 1962-63, the assessee was assessed to sales tax. The admitted tax ....

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.... the cheque in question had been deposited towards the admitted tax liability for the year 1962-63 and not for the tax liability for the year 1963-64 and further stated that in fact no tax was due for the year 1963-64. The judge (Revisions) accepted the explanation of the assessee and held that the admitted tax had been paid before the appeal was filed. Hence he held that the appeal was in order a....