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TMI Blog1973 (8) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved with the assessment order for the year 1966-67. The assessment order was passed on 5th October, 1967. The period for filing the appeal against the assessment order expired on 4th January, 1968. The appeal was, however, filed on 30th January, 1968. As the appeal was filed beyond time, an application was made by the assessee for condonation of delay. The appellate authority relying upon the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation of the assessee. He, accordingly, remanded the case to the Assistant Commissioner (Judicial), Sales Tax. The Commissioner of Sales Tax is aggrieved and, at his instance, the revising authority has submitted the following question of law for the opinion of this court: "Whether, under the circumstances of the case, the delay in depositing the admitted tax within the prescribed time fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is that even though the appellate authority may condone the delay in filing the appeal, yet it cannot condone the delay in depositing the admitted tax, as required by the proviso quoted above. In our opinion, the point raised is completely covered by the decision of the Supreme Court in Lalta Prasad Khinni Lal v. The Assistant Commissioner (Judicial), Sales Tax, Kanpur Range I, and Another[19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this court in M/s. Janta Cycle and Motor Mart[1968] 22 S.T.C. 94. to the effect that delay could be condoned in filing the appeal but not in depositing the admitted tax is no longer good law, the same having been overruled in the case of Lalta Prasad Khinni Lal[1972] 29 S.T.C. 201 (S.C.). The effect of the decision of the Supreme Court is that sub-section (6) of section 9 applies to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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