[UP Trade Tax Act] Because Of Refund Due From Assessment Proceedings, Can't Escape Liability Of Depositing Tax Realized: Allahabad High Court

The Allahabad High Court ruled on the tax deposit requirement in assessment proceedings under the UP Trade Tax Act, stating that a deposit before filing an appeal is mandatory, except in cases of genuine financial hardship. The court emphasized that non-compliance could result in dismissal of appeals. This decision underscores the importance of procedural adherence in tax disputes under state legislation.