2016 (4) TMI 1335

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....h, Senior Advocate assisted by Sri Rahul Agarwal, learned counsel for the revisionist and Sri Nimai Das, learned counsel appearing for the revenue. The parties agreed for final disposal of the revision at the stage of admission itself in view of the fact that the controversy involved is very short and probably dependent upon the admitted facts. In respect of U.P. VAT Act for the assessment y....

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....9. The revisionist got the draft of the entire amount of the tax prepared on 13.3.2009 at Mumbai which was to be deposited at Agra and probably on account of some postal delay it reached to the authorities with a delay of six days. There is no dispute that the draft was got prepared on 13.3.2009 i.e. well within time and, as such, there was no reason for the revisionist to have delayed the deposit....