1976 (9) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as been referred for the opinion of this Court by the revising authority under the U.P. Sales Tax Act (shortly called the Act): "Whether, on the facts and in the circumstances of the case, the Additional Revising Authority, Sales Tax, Varanasi, was right in holding that the requirements of section 9 had been complied with by the assessee?" The reference relates to the assessment year 1963-64. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amount of tax on kerosene oil and, as such, the appeal was incompetent. The appellate authority accepted the aforesaid objection and rejected the appeal in limine on the ground of non-deposit of the admitted amount of tax. The assessee filed a revision, which was allowed by the additional Judge (Revisions), Sales Tax, Varanasi, relying on a decision of this Court in Ghanshyam Dass Balmukund v. Sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was admitted by him when he filed the return before the assessing authority. The Supreme Court overruled Ghanshyam Dass' case(1) and observed: "If we come to the conclusion that the expression 'tax admitted' in the proviso to section 9(1) means that admitted in the memorandum of appeal, section 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in the mem....