1977 (12) TMI 136

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..... ayable by the petitioner. Being aggrieved, the petitioner went up in appeal. He also made an application under section 10(4) of the U.P. Sales Tax Act to the revising authority praying that the realisation of the amount of tax payable by him be stayed. He further requested the revising authority to waive the payment of 1/3rd amount of the disputed tax. The revising authority by its order dated 6th .....

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..... quirement of sub-section (4). A copy of the affidavit filed by the petitioner before the revising authority has been filed as annexure 5 to this petition. We find that in that affidavit the petitioner had, without specifying any detail, made a bald statement to the effect that due to heavy losses its engineering unit was virtually lying closed and no business was being done. It is significant th .....

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