COMMISSIONER OF SALES TAX, U.P. LUCKNOW vs ATMA RAM MISRA ETC.

The Supreme Court addressed the applicability of Section 9 of the U.P. Sales Tax Act regarding the deposit of tax before an appeal can be entertained. The Court clarified that it is not obligatory for the assessee to deposit the entire assessed tax; rather, a deposit of 20% is sufficient, and the appellate authority has the discretion to waive or reduce this requirement based on the circumstances of each case. The Court dismissed the appeals filed by the department, disagreeing with the High Court's interpretation that exempted certain cases from this requirement.