Time-barred first appeal still triggers proof-of-payment requirement before further tax appeal is entertained

Section 21(6) of the Andhra Pradesh General Sales Tax Act was treated as applicable where the first appeal was rejected as time-barred, because such dismissal operated as an appellate order confirming the original assessment. On that basis, the tax was regarded as determined, and satisfactory proof of payment became a condition precedent for the Appellate Tribunal to entertain and register the further appeal. The earlier view limiting section 21(6) to merits-based appellate determinations was distinguished, since dismissal for limitation is still an appellate disposal rather than a non-entertainment of the appeal. The writ petition was rejected.

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Issues: Whether section 21(6) of the Andhra Pradesh General Sales Tax Act applies where the first appeal is rejected as time-barred, so that proof of payment of the assessed tax is required before the Appellate Tribunal can entertain the further appeal.

Analysis: The rejection of the appeal as barred by limitation was treated as an appellate order confirming the original assessment. On that footing, the tax stood determined within the meaning of section 21(6), and the provision requiring satisfactory proof of payment before entertainment of the appeal was attracted. The earlier view that section 21(6) applied only where there had been a merits-based determination in appeal was distinguished, because a dismissal for limitation still operates as an appellate disposal and not as a non-entertainment of the appeal.

Conclusion: Section 21(6) applied, and payment of the tax was a necessary condition for registration of the appeal before the Appellate Tribunal; the writ petition was therefore rejected.

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