2013 (10) TMI 1281

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.... assessee-revisionist preferred appeals under section 9 of the U.P. Trade Tax Act, 1948 (for short, "the Act") but the appeals were not entertained and were dismissed as the assessee-revisionist failed to comply with the provisions of section 9(1B) of the Act. The second appeals filed before the Tribunal were also dismissed. The orders dismissing the appeals have been impugned in these two revisions. The contention of the learned counsel for the assessee-revisionist is that in view of the order of the BIFR declaring the assessee-revisionist to be a sick industry and providing for deferment of the sales tax dues of the year 1994-95 and thereafter and permitting its payment in five equal annual instalments commencing from 1999-2000, the ap....

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....e Act contemplates an order by the State Government allowing deferment of payment of existing or future dues by a sick industrial unit. It is only on the order of the State Government allowing such deferment that the benefit of section 38 would be extended to a sick industry. The requirement of depositing the tax which is a condition precedent for entertaining appeal under section 9(1B) of the Act cannot be dispensed with on the unit being declared sick and fit for rehabilitation by the BIFR or for any order of deferment passed by the BIFR unless there is an order to that effect by the State Government. There is no order of the State Government permitting any deferment in the payment of trade tax dues to the assessee-revisionist pursu....