9911796707
TMI Blog1976 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... tly called the Act): "Whether, on the facts and in the circumstances of the case, the Additional Revising Authority, Sales Tax, Varanasi, was right in holding that the requirements of section 9 had been complied with by the assessee?" The reference relates to the assessment year 1963-64. The assessee carried on business in imported lubricants and imported kerosene oil. The net turnover of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said objection and rejected the appeal in limine on the ground of non-deposit of the admitted amount of tax. The assessee filed a revision, which was allowed by the additional Judge (Revisions), Sales Tax, Varanasi, relying on a decision of this Court in Ghanshyam Dass Balmukund v. State of Uttar Pradesh[1969] 23 S.T.C. 282. It was held there that, when computing the admitted amount of tax for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dass' case(1) and observed: "If we come to the conclusion that the expression 'tax admitted' in the proviso to section 9(1) means that admitted in the memorandum of appeal, section 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in the memorandum of appeal, whatever his stand might have been before the assessing authority. Ordinarily, no interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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