1972 (8) TMI 128

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....in the business of manufacture and sale of bricks. He was assessed to tax on the turnover of bricks under the U.P. Sales Tax Act for the assessment years 1967-68 and 1968-69 at 7 per cent on account of a notification issued under section 3-A of the Act. He filed two separate appeals against the two assessment orders in question. The appeals were to be accompanied by satisfactory proof of the payme....

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....pplication to the Sales Tax Officer for adjustment of the admitted tax. The appellate authority accepted the petitioner's contention that he was entitled to the adjustment of the refund against the admitted tax. The appellate authority passed an order dated 17th October, 1971, declaring the appeals to be in order. Thereafter, the Sales Tax Officer again agitated the question before the appellate a....

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....iew of the amendment in the law the petitioner was no longer entitled to the refund and, as such, his appeals were defective. The petitioner has challenged this order. He has also challenged the validity of the Amendment Act. So far as the second contention, namely, the one relating to validity of the Amendment Act is concerned, the same must be rejected in view of the decision of this court in....

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....y admitting the appeal was not affected by the change. As held by the Supreme Court in Lakshmiratan Engineering Works Ltd. v. Assistant Commissioner[1968] 21 S.T.C. 154 (S.C.)., the question as to whether an appeal is entertainable or not is to be decided when the appeal is first taken up for hearing. Once the appeals were admitted as proper appeals they could not be dismissed on the ground that b....