2002 (2) TMI 1287

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....OTILAL B. NAIK, J.-The petitioner, a manufacturer of garments, was provisionally assessed for the tax assessment year 1999-2000 by the Assistant Commissioner (CT) (Int.), Warangal Division, Warangal. In the provisional assessment, the tax liability was determined to the tune of Rs. 4,63,273 as per the provisions of the A.P. General Sales Tax Act, 1957 by order dated November 19, 2000, which was se....

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....petitioner claimed to have filed an application in form No. 1, expressing his willingness, to settle the dispute as per the scheme. It is the grievance of the petitioner that rejection of its application dated August 31, 2001 in form No. 1 by order dated October 31, 2001, is illegal, inasmuch as though the appeal was filed on February 3, 2001, earlier to the date March 31, 2001, the rejection of i....

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....s that though the appeal was filed by the petitioner on February 3, 2001, the appeal could not be admitted before March 31, 2001. It would appear from a reading of the communication received by the learned Special Government Pleader, though the appeal was filed by the petitioner on February 3, 2001 it was admitted only on April 12, 2001 and no justifying reasons have been shown in the communicatio....

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....not the case of the respondents that the appeal filed by the petitioner was returned for compliance of certain objections to hold that the appeal was not filed in time. In the absence of any such objections forthcoming before us, as is evident from the record, we hold that the appeal has been filed in time, which entitles the petitioner to take advantage of the scheme provided under Ordinance No. ....