2005 (11) TMI 462

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....dingly to struck down the same. The petitioners also pray for issuance of a consequential direction directing the 3rd respondent to entertain the appeals preferred against the assessment orders in proceedings RC No. 2910/2002-03/APGST/Int., and 1911/2002-03/APGST/Int dated August 6, 2003 respectively for the assessment year 2002-03 without insisting on payment of 12½ per cent of the tax imposed by the Assistant Commissioner (Intelligence), the second respondent herein in terms of the said proviso. The petitioners also question the validity of the distraint order dated December 2, 2003. Shorn of all the details, the petitioners challenge the constitutional validity of the second proviso to section 19 of the Andhra Pradesh General Sal....

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....inst any order or proceeding recorded by the authority under the provisions of the Act other than the one excluded under section 19 of the Act itself. It is fairly well-settled and needs no restatement at our hands that right of appeal is creature of statute and such right can be conditioned in any manner as the Legislature may consider in its wisdom to be appropriate. Right of appeal is not a fundamental right guaranteed as such either by article 14 or by article 19 as is sought to be contended by the petitioners in the instant case. That being the legal position, an appeal provided subject to complying with certain conditions cannot be characterised or held to be unconstitutional. It is unnecessary to burden this order with various pron....