1990 (2) TMI 289

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....y the Sales Tax Tribunal for the assessment years 1962-63, 1963-64 and 1964-65. Although the assessee has been personally served in each of these three revisions, nobody has put in appearance on his behalf. 2.. I have heard the learned Standing Counsel appearing on behalf of the Commissioner of Sales Tax. During the year in question the assessee worked as weighman. Originally assessment orders ....

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.... 20 per cent of the assessed tax came into force with effect from 1st October, 1970, and since the original assessments were framed earlier to that date, the assessee acquired rights to prefer appeals under the law as it existed before 1st October, 1970. In this view of the matter, the Tribunal has held that it was not necessary for the assessee to have deposited 20 per cent of the assessed tax. T....

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.... which the appeal has to be filed and not the date of the original assessment orders as in the present case. To my mind since in the present case the assessment orders in pursuance of the remand orders were passed only on 29th June, 1972, it was imperative on the part of the assessee to have deposited 20 per cent of the assessed tax as provided under section 9(1-B)(b) of the U.P. Sales Tax Act. Th....