9911796707
TMI Blog1972 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid? (2) Whether it is lawful to refuse the relief on admitted turnover only on the ground that the legal plea was not raised before the appellate authority although the plea had been raised and accepted in revision and relief in respect of the enhanced turnover was given?" The assessee is a dealer in foodgrains, cotton, oil-seeds, etc. The turnover relevant for these references is only that of cotton. In the assessment year 1962-63, the assessee admitted its turnover of cotton as of Rs. 6,26,886 and for the assessment year 1963-64, the assessee admitted its turnover to be of Rs. 5,32,000. The assessee paid the tax on these turnovers. The Sales Tax Officer did not accept the turnovers and for the assessment years 1962-63 and 1963-64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, the applicant was barred from raising the plea about the non-taxability of the turnover of cotton in respect of which it had admitted its liability in appeal and had paid tax thereon?" The assessment of tax was made under section 7(3) of the U.P. Sales Tax Act (hereinafter referred to as the Act), by the Sales Tax Officer. An appeal against the assessment order lies under section 9 of the Act, which provides that any dealer objecting to an assessment made under section 7 may, within thirty days from the date of the service of the copy of the notice of assessment, appeal to such authority as may be prescribed. The first proviso to section 9(1) of the Act reads: "Provided that no appeal against an assessment shall be entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared turnover of any goods at the time of filing the appeal against the assessment order determining the total tax liability of the assessee, and does not appeal or is deemed not to appeal against the admitted tax, it is not open to him to challenge in revision filed against the appellate order the liability to pay the admitted tax which was not questioned in appeal. The Judge (Revisions) was thus, in the circumstances of the case, right in not permitting the assessee to challenge the liability to tax in respect of the turnover of cotton, the tax liability in respect whereof had been admitted by the assessee when he had filed the appeal. Accordingly, we answer the first question as reframed by us in the affirmative. In view of the answer to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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