1973 (8) TMI 145

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....ection 11(3) of the U.P. Sales Tax Act by the Commissioner of Sales Tax, U.P., Lucknow. The assessee was aggrieved with the assessment order for the year 1966-67. The assessment order was passed on 5th October, 1967. The period for filing the appeal against the assessment order expired on 4th January, 1968. The appeal was, however, filed on 30th January, 1968. As the appeal was filed beyond time, ....

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....re beyond time. In his opinion, the appellate authority could condone the delay if he was satisfied with the explanation of the assessee. He, accordingly, remanded the case to the Assistant Commissioner (Judicial), Sales Tax. The Commissioner of Sales Tax is aggrieved and, at his instance, the revising authority has submitted the following question of law for the opinion of this court: "Whether....

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...."Section 5 of the Limitation Act, 1963, shall apply to appeals under this Act." The contention of the department is that even though the appellate authority may condone the delay in filing the appeal, yet it cannot condone the delay in depositing the admitted tax, as required by the proviso quoted above. In our opinion, the point raised is completely covered by the decision of the Supreme Court....

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....sfied the appeal is not proper. The appeal becomes a valid appeal only when the admitted tax is deposited. The decision of this court in M/s. Janta Cycle and Motor Mart[1968] 22 S.T.C. 94. to the effect that delay could be condoned in filing the appeal but not in depositing the admitted tax is no longer good law, the same having been overruled in the case of Lalta Prasad Khinni Lal[1972] 29 S.T.C.....