Judgment

M. HIDAYATULLAH, J.

( 1 ) THIS is an appeal by special leave against an order 2/04/1967, of the Assistant Commissioner (Judicial) I, Sales Tax, Kanpur Range, Kanpur by which the Assistant Commissioner rejected as defective the memorandum of appeal filed by the present appellant against the assessment order passed by the Sales Tax Officer (S-1) Kanpur. The defect, according to the Assistant Commissioner, was that the memorandum of appeal (which had been filed well within time) was not accompanied by the challan showing the deposit of admitted tax under S. 9 of the Uttar Pradesh Sales Tax Act, 1948. The appellant did not file an application for revision and did not also invite a reference to the High Court of Allahabad but came direct to this Court by special leave which was granted by us on August 23, l967. At the first hearing of the petition, the State of Uttar Pradesh represented by Mr. O. P. Rana objected to the grant of special leave inasmuch as the other provisions under which remedy could be obtained under the Sales-tax Act had been by-passed. At that time, we overruled the objection and in the course of this judgment, we shall briefly indicate the reasons which had th