LAKSHMI RATTAN ENGINEERING WORKS LTD. vs ASSTT. COMMR. SALES TAX, KANPUR & ANR.

The Supreme Court held that the Assistant Commissioner erred in rejecting the appellant's memorandum of appeal for lack of a challan showing tax deposit under Section 9 of the U.P. Sales Tax Act, 1948 and Rule 66 of the U.P. Sales Tax Rules. The Court clarified that satisfactory proof of tax payment must be presented at the first consideration stage, and the certificate provided by the appellant was sufficient. The Court granted special leave to appeal despite other remedies not being exhausted, as pursuing them would have been futile due to the binding precedent of Swastika Tannery v. Commissioner of Sales-tax, U.P., which was disapproved in this case.