The judgment of the Court was delivered by

PATHAK, J. - The petitioner is a dealer in toilet goods, cosmetics and other articles of general merchandise. It submitted a return of its turnover for the assessment year 1963-64. That return included the turnover of imported goods liable to tax at single point under section 3-A of the U.P. Sales Tax Act. The Sales Tax Officer made an assessment order dated 30th September, 1965, determining the turnover of imported goods at Rs. 2,60,000.00. The petitioner filed an appeal under section 9 of the Act. In the memorandum of appeal it mentioned that the turnover of imported goods taxable at single point was Rs. 85,000 and deposited a sum of Rs. 7,001.73 towards the tax admitted by it to be due in respect of that turnover. When the appeal came on for hearing a preliminary objection was raised on behalf of the Sales Tax Officer that the entire amount of admitted tax had not been deposited by the petitioner. The objection was upheld by the Additional Assistant Commissioner (Judicial) Sales Tax, and by his order dated 19th July, 1966, he dismissed the appeal as incompetent. The petitioner applied in revision under section 10 of the Act to