1990 (2) TMI 289

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..... en personally served in each of these three revisions, nobody has put in appearance on his behalf. 2.. I have heard the learned Standing Counsel appearing on behalf of the Commissioner of Sales Tax. During the year in question the assessee worked as weighman. Originally assessment orders were passed against the assessee but on appeal the Assistant Commissioner (Judicial) had remanded the case fo .....

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..... essments were framed earlier to that date, the assessee acquired rights to prefer appeals under the law as it existed before 1st October, 1970. In this view of the matter, the Tribunal has held that it was not necessary for the assessee to have deposited 20 per cent of the assessed tax. Therefore, the Tribunal has set aside the orders passed by the Assistant Commissioner (Judicial) and has remande .....

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..... y mind since in the present case the assessment orders in pursuance of the remand orders were passed only on 29th June, 1972, it was imperative on the part of the assessee to have deposited 20 per cent of the assessed tax as provided under section 9(1-B)(b) of the U.P. Sales Tax Act. Thus, in my opinion the impugned orders passed by the Sales Tax Tribunal in all the three revisions suffer from err .....

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