Summarize the following court judgment. Appeal No. 1283 of 1967. Appeal by special leave from the Order dated April 2/3	 1967	 of the Court of Assistant Commissioner (Judicial) 1	 Sales Tax	 Kanpur Range	 Kanpur in Appeal No. D.F.78 of 1966. J. P. Goyal and Sobhag Mal Jain	 for the appellant. O. P. Rana	 for the respondents. The Judgment of the Court was delivered by Hidayatullah	 J. This is an appeal by special leave against an order 2/3 April	 1967	 of the Assistant Commissioner (Judicial) 1	 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 section 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	 1967. 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 bypassed. At that time	 we overruled the objection and in the course of this judgment	 we shall briefly indicate the reasons which had then prevailed with us. The facts of the case are as follows: The appellant had declared his turnover for the year 1964 65 at Rs. 3	70	941.7 P. on which the admitted tax under the Act came to Rs. 11	135	58p. The Sales tax authorities	 however	 assessed his turnover at Rs. 30 lakhs on which tax was calculated at Rs. 90.000. The appellant appealed to the Assistant Commissioner (Judicial) 1	 Sales tax	 Kanpur Range	 Kanpur. His appeal was filed on May 16	 1966	 the order of assessment and the demand notice having been served on him on April 16	 1966. The appeal was therefore filed within time. Section 9 of the Act provides that no appeal against an 	assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the appellant to be due or of such instalments thereof as may have become payable. As is stated earlier	 the admitted tax came to 507 Rs. 11	135.58 P. The appellant was required under this provisions of law to give satisfactory proof	 at the time of the entertainment of the appeal	 that this tax was duly paid. It appears that the appellant had paid a greater portion of the tax even before the assessment order had been made	 and a balance of Rs. 99.99 P. was due from him from the amount of admitted tax. This amount was deposited on April 26	 1966 before the appeal was filed by him. He did not however present any proof of such deposit	 because there is a dispute in the case whether the assessee bad shown proof of it to the mumarim or not. As the finding is that he had not shown it we shall proceed on the assumption that the assessee had not furnished proof at the time of the filing of the appeal that the balance of tax had been paid	 It is on this premise that the present appeal has proceeded before us. On August 16	 1966 the assessee addressed a letter to the Sales tax Officer and asked for a certificate of payment of tax and this certificate having been furnished he filed it on January 24	 1967 before the Assistant Commissioner. He also	 as a matter of abundant caution	 filed an application for condonation of delay under section 9(6) of the Act read with section 5 of the Indian Limitation Act. The order against which the present appeal has been brought before us was made on 2/3 April	 1967 and the appeal of the assessee was rejected	. because in the opinion of the Assistant Commissioner section 9 of the Act read with r. 66(2) had not been complied with since no proof had been given along with the memorandum of appeal that the tax had been paid. Simultaneously	 the application for condonation of delay was also dismissed. Against this order the assessee has filed the present appeal. The short question in this case is whether having made the deposit even before the appeal was filed and well within the period of limitation	 the assessee could be deprived of his right of appeal under section 9 of the Act. Alternatively	 it is to be considered whether the proof of the payment of the admitted tax had to accompany the memorandum of appeal as required by r. 66(2) and on failure to furnish such proof	 the appeal itself became incompetent. In support of his order the Assistant Commissioner relied on a decision of the Allahabad High Court reported in Swastika Tannery of Jaimau vs Commissioner of Sales tax	 U.P. Lucknow(1) in which the learned Chief Justice of that Court and another learned Judge have laid down that the proof of payment must be as required by the rules and	 therefore. the memorandum of appeal ouaht to be accompanied by the Challan showing payment of tax before the appeal can be said to be competent. We shall refer to that ruling presently. in this appeal	 learned counsel for the assessee has relied upon a number of authorities in which the interpretation runs (1) (1963) 14 S.T.C. 518. 508 counter to the decision of the learned Chief Justice just adverted to and had contended that section 9 of the Act does not create the bar which the ruling and the Assistant Commissioner 's reliance on that ruling has created in the way of the appeal. His contention is that if satisfactory proof is given before the appeal is heard or at any rate before it is admitted	 the requirement of law under section 9 is satisfied and that it is not always incumbent to produce a challan with the memorandum of appeal	 r. 66(2) notwithstanding. It is this point which has given rise to the great controversy before us and the matter was argued at great length both at the time of grant of special leave and today. To consider the matter	 we may begin by quoting section 9 of the Act. Section 9 which gives the power of appeal provides as follows: (1) Any dealer objecting to an order allowing 'or refusing an application for exemption certificate under cl. (b) of sub section (1) of section 4 or to an order refusing an application under section .30 or to an order imposing a penalty under section 15 A or to an assessment made under section 7	 7 A	 7 B	 18 or 21	 may within 30 days from the date of service of the copy of the order or notice of assessment	 as the case may be	 appeal to such authority as may be prescribed; Provided that no appeal against an assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the appellant to be due	 or of such instalments thereof as may have become payable: Under section 24 of the Act power has been conferred upon the State 	Government to make rules to carry out the purposes of the Act and in particular, to provide for all matters expressly required or allowed by this Act to be prescribed. Under sub section (4) of that section, it is provided that all rules made under the section shall be published in the Gazette and upon such publication, shall have effect immediately as if enacted in the Act and under the 5th sub section, it is further provided that all rules made under the Act shall be laid for fourteen days before the Legislature as soon as possible after they are made and shall be subject to such modifications as the Legislature may make during the session in which . they are so laid. In exercise of this power, the State Government has framed the U.P. Sales tax Rules, 1948. Rules 66 and 67 of these rules bear, among others, upon appeals. Sub r. 1 of r. 66 provides for the content of the appeal by stating what the memorandum of appeal shall specify in relation to the name and address of the appellant etc. We are not concerned with it. Sub r. 509 2 then states that the memorandum of appeal shall be accom panied by. . a challan showing deposit in the Treasury of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable. " Rule 67 days down how the appeals have to be presented. Sub r. 1 provides that the memorandum of appeal shall be presented by the appellant or his lawyer or duly authorised agent to the Assistant Commissioner (Judicial) or may be sent by registered post addressed to the Assistant Commissioner	(Judicial).Sub r 2 provides that if the memorandum of appealis in order. the Assistant Commissioner	 (Judicial) shall admitit and on admission. the Reader of the Assistant Commissioner (Judicial) shall endorse thereon the date of its presentation and shall register it in a book to be known as Register of Appeals. The third sub rule says that if the memorandum of appeal is not in order. it may be rejected or returned after the necessary endorsement on its back about the presentation and return to the applicant for correction and representation within the time to be fixed by the Assistant Commissioner (Judicial) or be amended then and there. Lastly sub r. 4 provides that on admission of an appeal. the Assistant Commissioner (Judicial) shall fix a date for hearing of the appeal and may send for the record	. if necessary. The contention of counsel for the assessee is that he had fully complied with the requirements of section 9 although not strictly as laid down in r. 66 which he characterised as directory. The contention on the other side is that the rule lays down the only manner of compliance with the provisions of the Section and in support Counsel for the State refers to the provisions of section 24(4) and (5) in which it is stated that the rules on being framed become part of the Statute. From this	 counsel for the State infers that there is no other modeof compliance except the one stated in the rules and as in thiscase that mode of compliance was not followed	 the appeal is rightly considered to be incompetent and properly rejected. This in main represents the essence of the controversy between the parties. To begin with it must be noticed that the proviso merely requires that the appeal shall not be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the appellant to be due. A question thus arises what is the meaning of the word 'entertained ' in this context? Does it mean that no appeal shall be received or filed or does it mean that no appeal shall be admitted or heard and disposed of unless satisfactory proof is available ' The dictionary meaning of the word 'entertain ' was brought to our notice by the parties	 and both sides agreed that it means either "to deal with or admit to consideration". We are also of the same opinion. The question	 therefore	 is at what stage can the appeal be said to be entertained for the purpose of the appllication of the proviso? Is it 510 entertained when it is tiled or is it 'entertained ' when it is admitted and the date is fixed for hearing or is it finally 'entertained ' when it is heard and disposed of? Numerous cases exist in the law reports in which the word 'entertained ' or similar cognate expressions have been interpreted by the courts. Some of them from the Allahabad High Court itself have been brought to our notice and we shall deal with them in due course. For the present we must say that if the legislature intended that the word 'file ' or 'receive ' was to be used	 there was no difficulty in using those words. In some of the statutes which were brought to our .notice such expressions have in fact been used. For example. under Order 41. rule I of the Code of Civil Procedure it is stated 'that a memorandum shall not be filed or presented unless it is accompanied etc. ; in section 17 of the Small Causes Courts Act	 the expression is 'at the time of presenting the application '. In sec. 6 .of the Court Fees Act	 the words are 'file ' or 'shall be received '. It would appear from this that the legislature was not at a loss for words if it had wanted to express itself in such forceful manner as is now suggested by counsel for the State. It has used the word 'e entertain ' and it must be accepted that it has used it advisedly. This word has come in for examination in some of the cases of the Allahabad High Court and we shall now refer to them. In Kundan Lal vs Jagannath Sharma(1) the Court was concerned with Order 21	 rule 90	 of the Code of Civil Procedure which bad been amended by the High Court by changing the pro visions of the original Code. The changed rule is as follows: "Provided that no application to set aside the sale shall be entertained: (a) upon any ground which should have been taken by the applicant on or before the date on which the sale proclamation was drawn up: (b) Unless the applicant deposits such amount not exceeding 12 1/2 " of the sum realised by the sale or furnishes such security as the court may in its discretion fix	 except when for reasons to be recorded it dispenses with the requirements of this clause. . " The word 'entertain ' is explained by a Divisional Bench of the Allahabad High Court as denoting the point of time at which an application to set aside the sale is heard by the court. The expression 'entertain '	 it is stated. does not mean. the same thing as the filing of the application or admission of the application by the court. A similar view was again taken in Dhoom Chand Jain vs Chamanlal Gupta & Anr.(2) in which the learned Chief (1) A.I.R. 1962 All. 547. (2) A.LR. 1962 AU. 511 Justice Desai and Mr. Justice Dwivedi gave the same meaning to the expression 'entertain '. It is observed by Dwivedi J. that the word 'entertain ' in its application bears the meaning 'admitting to consideration '	 and therefore when the court cannot refuse to take an application which is backed by deposit or security	 it cannot refuse judicially to consider it. In a single bench decision of the same court reported in Bawan Ram & Anr. vs Kunj Beharilal(1) one of us (Bhargava	 J.) bad to consider the same rule. There the deposit had not been made within the period of limitation and the question had arisen whether the court could entertain the application or not. It was decided that the application could not be entertained because proviso (b) debarred the court from entertaining an objection unless the requirement of depositing the amount or furnishing security was complied with within the time prescribed. In that case the word 'entertain ' is not interpreted but it is held that the Court cannot proceed to consider the application in the absence of deposit made within the time allowed by law. This case turned on the fact that the deposit was made out of time. In yet another case of the Allahabad High Court reported in Haji Rahim Bux & Sons and Ors. vs Firm Samiullah & Sons(2) a division bench consisting of Cheif Justice Desai and Mr. Justice section D. Singh interpreted the words of 0. 21	 r. 90	 by saying that the word 'entertain ' meant not"receive ' or 'accept ' but 'proceed to consider on merits ' or 'adjudicate upon '. In our opinion these cases have taken a correct view of the word 'entertain ' which according to dictionary also means 'admit to consideration '. It would therefore appear that the direction to the court in the proviso to section 9 is that the court shall not proceed to admit to consideration an appeal which is not accompanied by satisfactory proof of the payment of the admitted tax. This will be when the case is taken up by the court for	 the first time. In the decision on which the Assistant Commissioner relied	 the learned Chief Justice (Desai C.J.) holds that the words 'accompanied by ' showed that something tangible had to accompany the memorandum of appeal. If the memorandum of appeal had to be accompanied by satisfactory proof	 it had to be in the shape of something tangible	 because no intangible thing can accompany a document like the memorandum of appeal. In our opinion	 making 'an appeal ' the equivalent of the memorandum of appeal is not sound. Even under 0. 41 of the Code of Civil Procedure. the expressions "appeal" and "memorandum of appeal" are used to denote two distinct things. In Wharton 's Law Lexicon	 the word "appeal" is defined as the judicial examination of the decisions by a hi her Court of the decision of an inferior court. The appeal is the judicial examination; the memorandum of appeal contains the rounds on which the judicial examination is invited. (1) A.I.R. 1961 All. 42. (2) A.I.R. 1963 All. 512 For purposes of limitation and for purposes of the rules of the Court it is required that a written memorandum of appeal shall be filed. When the proviso speaks of the entertainment of the appeal	 it means that the appeal such as was filed will not be admitted to consideration unless there is satisfactory proof available of the making of the deposit of admitted tax. Now the complicating factor is the existence of the rule	 and here	 the divergence of submission arises on whether the rules can be regarded as mandatory or merely directory. It is quite obvious that the section as it stands only requires that at the time of the consideration of the appeal	 There should be satisfactory proof that the admitted tax has been deposited. It only says that no appeal shall be entertained unless accompanied by satisfactory proof of the payment of the tax. This satisfactory proof may take any form; in fact in the present case satisfactory proof was tendered in the shape of a certificate from the Sales tax Officer that the admitted tax had been deposited and well within time. Under section 9 and its proviso as they stand	 it is quite obvious that 'entertainment ' means the point of time when the appeal is being considered. There was thus satisfactory proof in the present case. No doubt	 proof was not tendered following the method required by the rules but the question is whether the rules can make the section narrower by prescribing a particular mode. The section is general; it provides that the court should accept satisfactory proof. The rule requires that the memorandum of appeal shall be accompanied by the challan showing payment of tax. The rule lays down one uncontestable mode of proof which the Court will always accept but it does not exclude the operation of the proviso when equally satisfactory proof is made available to the officer hearing the appeal and it is proved to his satisfaction that the payment of the tax has been duly made and in time. In this sense	 the rule can be regarded as directory since it lays down one of those modes which will be unquestioned for its validity. The other modes of proof are not necessarily shut out. It is to be remembered that all rules of procedure are intended to advance justice and not to defeat it. Here the right of appeal has been made subservient to the payment of the admitted tax. If the admitted tax is paid and there is proof available that it has been so paid	 there exists no reason to create a second impediment in the way of the appeal. No doubt	 rule makes it easy for the assessee to bring satisfactory proof in an uncontestable manner	 but the provision of the rule is not to the exclusion of other satisfactory modes of proof. Suppose for instance that the I challan was lost and the time for the filing of the appeal was expiring	 could or could not the person concerned say that he had the certificate but had lost it and that he would produce a copy of the challan from the Treasury or obtain a certificate from the 513 Treasury Officer. Could he not obtain from the bank the discharged cheque by which the amount of tax was deposited by him and produce it as the discharged counterfoil of payment. All those modes of proof will be equally	 irrefutable. In the present case the		 assessee had in his petition of appeal 'stated that the amount of tax had been paid and had fortified the 'Statement by an affidavit. Before the hearing he produced	 a certificate from the. Sales tax Officer that the tax had	 been paid. The Assistant Commissioner ought therefore to have proceeded: with the appeal because it was accompanied by satisfactory proof of	; the payment of the tax. To hold otherwise would put a premium upon a technicality which we do not see will advance the case either for the collection of the tax or		 for the: administration of justice. 	 The rule	 as we have stated	 indicate& what :is the best and easiest method of achieving satisfactory proof. The certificate from the Sales tax Officer	 however	 is as good proof as the challan from the Treasury and if such certificate was produced at the admission of the appeal	 how the memorandum of appeal can be said to be defective under the section as it stands. In these circumstances	 we hold that the rule is merely directory and indicates only one of the modes of satisfactory proof. The distinction made by the learned Chief Justice between the tangible and intangible objects does not in our opinion fall for consideration in the present case. If one holds that by 'entertainment ' is meant the time of admission of the appeal	 satisfactory proof may be furnished at the time of admission of the appeal. We are of opinion that by the word "entertain" here is meant the first occasion on which the court takes up the matter for consideration. It may be at the admission stage or if by the rules of that Tribunal the appeals are automatically admitted	 it will be the time of hearing of the appeal. But on the first occasion when the court takes up the matter for consideration	 satisfactory proof must be presented that the tax was paid within the period by limitation available for the appeal. 	 In the present case when the Assistant Commissioner took up the appeal for consideration	 satisfactory proof was available in the shape of a certificate which even today is not denied. In our opinion the Assistant Commissioner was wrong in declining to consider the appeal in the presence of such uncontestable proof. It remains to point out why we did not insist upon the assessee exhausting his other remedies under the Act before coming to this Court. It was made to appear to us that there is a right of revision and right of reference to the High Court ' in all such cases and that this remedy was not resorted to by the assessee before making a petition for special leave in this Court. We were taken through a number of cases in which it has been laid down by this Court that this Court will not ordinarily grant special leave to appeal against an order when other remedies are available and L/JN)6 SCI No 7 514 have not been exhausted. But there is no inflexible rule that 'this Court will never entertain an appeal and numerous instances have occurred in	 this Court where such appeals have been admitted. It would have been 	futile in this. case for the assessee to have gone to the court 	 of revision which was bound by the ruling of :the Allahabad High	 Court reported in Swastika Tannery of Jaimau v Commissioner of . Sales tax U.P. Lucknow (1 ') and ' it would have been equally futile to	 have. gone to the High Court; on a reference. The matter was more easily disposed of by giving special leave in this Court and we therefore felt that this was one of those extraordinary cases	 in which the ends of justice would be better served	 by avoiding a circuity of action and by dealing with this matter in this Court directly. It is for this reason that we granted special leave to appeal. The appeal shall therefore be allowed and the appeal shall be remitted to the Assistant Commissioner (Judicial) 1	 Sales Tax	 Kanpur Range	 Kanpur	 for disposal in accordance with law. There shall be no order as to costs. Y.P. Appeal allowed and remitted. (1) (1963) 14 S.T.C. 518.

The appellant assessee filed a memorandum of appeal to the Assistant Commissioner	 Sales Tax	 stating therein that the amount of admitted tax had been paid and forfeited the statement by an affidavit. Before the hearing	 he produced a certificate from the Sales Tax Officer that the tax had been paid. The Assistant Commissioner relying on the Allahabad High Court 's decision in Swastika Tannery	 Jaimau vs Commissioner of Sales tax	 U.P. rejected as defective the memorandum of appeal	 holding that it was not accompanied by the challan showing the deposit of admitted tax under section 9 of the Uttar Pradesh Sales Tax Act	 1948 and r. 66 of the U.P. Sales tax Rules. Against this order the assessee directly filed special leave to appeal to this Court without exhausting the remedies of revision and reference provided in the Act. This Court granted Special Leave and; HELD:The appeal must be allowed. (i) By the word "entertain" in the proviso to section 9 is meant the first occasion on which the Court take up the matter for consideration. It may be at the admission stage or if by the rules of that Tribunal	 the appeals are automatically admitted	 it will be the time of hearing of the appeal. But on the first occasion when the court takes up the matter for consideration	 satisfactory proof must be presented that the tax was paid within the period of limitation available for the appeal. Rule 66(2) lays down one uncontestable mode of proof which the Court will always accept but it does not exclude the operation of the proviso when equally satisfactory proof is made available to the officer hearing the appeal and it is proved to his satisfaction that the payment of the tax has been duly made and in time. [512E F; 513E G] In the present case	 when the Assistant Commissioner took tip the appeal for consideration	 satisfactory proof was available in the shape of a certificate. Swastika Tannery of Jaimau vs Commissioner of Sales tax	 U.P. Lucknow	 (1963) 14 S.T.C. 518	 disapproved. Kundan Lal vs Jagannath Sharma	 A.I.R. 1962 All. 547; Dhoom Chand Jain vs Chaman Lal Gupta and Anr. A.I.R. 1962 All. 42: Haji Rahim Bux & Sons & Ors. vs Firm Samiullah & Sons	 A.I.R. 1963 All. 320	 approved. (ii) Though this Court would not ordinarily grant special leave to appeal against an order when other remedies were available and had not been exhausted	 there is no inflexible rule that this Court will never entertain such an appeal. It would have been futile in this case for the assessee to have gone to the court of revision which was bound by the decision in Swastika Tannery of Jaimau vs Commissioner of Sales tax	 U.P. and it would have been equally 506 futile to have gone to the High Court on a reference. The matter was more easily disposed of by giving special leave in this Court and this was one of those extra ordinary cases in which the ends of justice would be better served	 by avoiding a circuity of action and by dealing with this matter in this Court directly. [513H 514C]