2015 (9) TMI 629

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....blic sector undertaking. It has sought a direction to the Tribunal to admit its appeal in S.T.A.No.2170/2014 filed by the petitioner without insisting on pre-deposit of 30% of the disputed amount as stipulated under sub-section (4) of Section 63 of the Karnataka Value Added Tax Act, (herein after referred to as 'Act' for the sake of brevity) 2003. 2. Briefly stated the facts are that in r....

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....ed by the Joint Commissioner of Commercial Taxes and being aggrieved by that order, the petitioner has filed further appeal before the Karnataka Appellate Tribunal under Section 63 of the Act. He submits that sub-section (4) of Section 63 states that every appeal to be filed must be accompanied by proof of payment of thirty percent of tax or other amount disputed and also a fee equal to two percen....

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....ned counsel for the parties and on perusal of the relevant provisions, it is noted that sub- section (4) of Section 63 insists on pre-deposit of 30% of the tax or other amount disputed and also a fee equal to 2% of the amount of assessment objected to. It must be paid at the time of filing the appeal. In other words, the appeal would not be entertained by the Appellate Authority until the said dep....