These two revisions filed by the assessee, M/s. Sita Ram Jwala Prasad, under section 11 (1) of the U. P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"), arise out of interrelated facts and hence they are being disposed of by a common judgment. The short question that falls for consideration in these revisions is as to whether the admitted tax for the purposes of section 9 of the Act includes interest also and further whether the appeals could be entertained when admittedly the admitted tax was deposited before the filing of the appeals but the interest was deposited afterwards.

These revisions relate to the assessment year 1972-73. In the first revision the period involved is from 1st April, 1972, to 5th November, 1972, and in the second revision from 6th November, 1972, to 31st March, 1973. The admitted tax for these periods was Rs. 24,396. 76 and Rs. 12,027. 79 and interest was Rs. 2,640 and Rs. 760 respectively. The assessee had deposited the admitted tax before the filing of the appeals against the assessment order before the Assistant Commissioner (Judicial), while the aforesaid amounts of interest were deposited sometime after the filing of those appea