2006 (8) TMI 541

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....is directed against the judgment and order dated August 7, 1991, passed in Second Appeal No. 16 of 1990 for the assessment year 1984-85 by the Sales Tax Tribunal, Bench-Haldwani. The question of law involved in this revision is as under: Whether, in the facts and circumstances of the case, the Sales Tax Tribunal has erred in law in dismissing the appeal filed by the revisionist holding that the....

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....ty, assessed the turnover of the dealer at Rs. 36,56,225 and imposed tax of Rs. 1,49,907.40. The assessing authority also demanded interest under section 8(1) of the aforesaid Act. Section 8(1) of the U.P. Sales Tax Act, 1948, reads as under: "8. Payment and recovery of tax.-(1) The tax admittedly payable shall be deposited within the time prescribed or by thirty-first day of August 1975, which....

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....to the estimate of the dealer and includes the amount payable under section 3-B or sub-section (6) of section 4-B." From the above provision, it is clear that the "tax admittedly payable" would be the one which is payable either on the turnover shown in the returns by the dealer himself or if such turnover is shown in the account or estimates by the dealer. The dealer preferred appeal agains....

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....sh. In the circumstances, the liability to pay tax cannot be said to be admitted liability on the part of the dealer. In the similar circumstances in Commissioner of Sales Tax v. Damodar Das, Kalyan Das [1996] UPTC 589, the Allahabad High Court has taken the view that for the mere reason that the exemption claimed by the dealer was refused to him would not make the amount of tax to be an admitted ....