1977 (12) TMI 136

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.... SETH, J.-In the assessment year 1971-72, the Sales Tax Officer determined the amount of sales tax payable by the petitioner. Being aggrieved, the petitioner went up in appeal. He also made an application under section 10(4) of the U.P. Sales Tax Act to the revising authority praying that the realisation of the amount of tax payable by him be stayed. He further requested the revising authority ....

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....e the revising authority that there was some adequate or special reasons justifying the waiver of the requirement of sub-section (4). A copy of the affidavit filed by the petitioner before the revising authority has been filed as annexure 5 to this petition. We find that in that affidavit the petitioner had, without specifying any detail, made a bald statement to the effect that due to heavy lo....