1978 (8) TMI 216 - HC - VAT and Sales Tax

Summary

The sales tax application was treated as a revision as per the amendment of section 11 of the U.P. Sales Tax Act in 1977. An ex parte assessment was made against the assessee, who deposited an amount before moving the application under section 30 for setting aside the order. The contention to treat the deposited amount as completing the tax deposit was accepted by the Judge (Revisions). The court held that cash security deposited by a dealer can be adjusted towards the tax due, and since there was no penalty order in existence, the restoration application should have been entertained. The revision was dismissed, and no costs were awarded.