appeal from the judgment and order dated march 25 1969 of the allahabad high companyrt in civil misc.
for the assessment year 196364 it was assessed to sales tax under the act by an order dated july 28 1965.
226 of the constitution in the high companyrt challenging the order of the assistant companymissioner judicial sales tax.
3153.01 which was the admitted amount of its tax liability.
lalta prasad khinni lal a hindu undivided family which is the assessee carried on business of manufacturing oils.
the assessee filed an a peal on october 21 1965 which was three days before the period of limitation prescribed for filing the appeal was to expire.
there was some difficulty about encashment of a cheque which had been deposited along with the rest of the cash amount towards payment of the amount of tax the liability for which stood admitted.
the assessee filed a petition under art.
the assessee filed an application under s. 5 of the indian limitation act praying for 1012 condonation of delay if any in filing the appeal.
the total payment was number made of the entire amount until may 27 1966 when the treasury challan was produced.
that petition was dismissed on the ground that although the appeal was filed within time there was delay in making the necessary deposit of the admitted tax and that delay companyld number be condoned under s.5 of the limitation act.
civil appellate jurisdiction civil appeal number 2571 of 1969.
the judgment of the companyrt was delivered by grover j. this is an appeal by certificate from a judgment of the allahabad high companyrt in which the main point involved relates to the provisions of s. 9 of the u.p.
the facts lie in a narrow companypass.
writ number 2200 of 1966.
markandeya for the appellant.
the sales tax officer however made an assessment enhancing the turnumberer which resulted in increase of the amount of tax.
the assessee had been filing its quarterly returns and had deposited a sum of rs.
sales tax act 1948 hereinafter called the act.
m. singhvi and o. p. rana for the respondents.
