LALTA PRASAD KHINNI LAL versus ASSTT. COMMR, (JUDL.) SALES TAX, KANPUR & ANR.

LALTA PRASAD KHINNI LAL versus ASSTT. COMMR, (JUDL.) SALES TAX, KANPUR & ANR.

Delay in deposit of admitted tax amount after the period prescribed for filing appeal can be condoned under s.9(6) of the U.P. Sales Tax Act, 1948 read with s.5 of Limitation Act. The appeal is treated as filed on date of furnishing proof of payment and bar of limitation applies, but may be excused for sufficient...

Source-derived case information.

Parties
Appellant: Lalta Prasad Khinni Lal; Respondents: Asstt. Commissioner (Judicial) Sales Tax, Kanpur & Anr.
Jurisdiction
India
Judgment Date
06 October 1971
Procedural Posture
Civil Appeal / Appeal by Certificate From Allahabad High Court, Civil Misc. Writ No. 2200 of 1966
Outcome
Appeal allowed; judgment of High Court set aside; case remitted for reconsideration and rehearing by appellate authority.
Legal Topics
Limitation of Appeals, Sales Tax, Condonation of Delay
Tax Law Limitation of Appeals Sales Tax Condonation of Delay

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Parties

Lalta Prasad Khinni Lal

Appellant

Asstt. Commissioner (Judicial) Sales Tax, Kanpur & Anr.

Respondents

Procedural Posture

Civil Appeal / Appeal by Certificate From Allahabad High Court, Civil Misc. Writ No. 2200 of 1966

Legal Issues

  1. 1 Whether delay in deposit of admitted sales tax amount after expiry of limitation for appeal can be condoned under s.9(6) of U.P. Sales Tax Act, 1948 and s.5 of Limitation Act, 1908

Ratio Decidendi

Delay in deposit of admitted tax amount after the period prescribed for filing appeal can be condoned under s.9(6) of the U.P. Sales Tax Act, 1948 read with s.5 of Limitation Act. The appeal is treated as filed on date of furnishing proof of payment and bar of limitation applies, but may be excused for sufficient cause.

Court Disposition

Appeal allowed; judgment of High Court set aside; case remitted for reconsideration and rehearing by appellate authority.

Orders

  • Case remitted to High Court for appropriate directions for reconsideration and rehearing of the appeal by appellate authority under the Act.
  • Assessee entitled to costs in Supreme Court.