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

The Supreme Court held that under Section 9(6) of the U.P. Sales Tax Act, 1948, an appeal cannot be entertained unless satisfactory proof of payment of the admitted tax is provided. However, if the tax is deposited after the limitation period, the appeal is deemed filed on the date of payment, allowing for a potential application for condonation of delay under Section 5 of the Limitation Act, 1908. The Court clarified that the delay in payment does not bar the appeal if the conditions for condonation are met, thus allowing the appeal to proceed once the tax is paid.