TaxTMI 
TaxTMI 
2015 (4) TMI 1091
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.... For the Respondents : The Government Pleader for Commercial Taxes (TG) ORDER The petitioner is a registered dealer and an assessee on the rolls of the third respondent-Commercial Tax Officer, Mehdipatnam Circle, Hyderabad, under the provisions of the APVAT Act (for short, "the Act") and is engaged in the business of Gypsum Galvanised Plain corrugated column sheets. The petitioner purchases m....
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....d submit proof of such payment. According to the petitioner, along with the appeal, he has issued cheque for the amount representing 12.5 per cent. of the disputed tax, but the same was not honoured by the Bank for "insufficient funds", for which the respondent-authorities have issued notice and, in response to the same, the petitioner has deposited such amount by way of demand draft. Thereafter, ....
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....r the respondents submitted that as 12.5 per cent. of the disputed tax is paid after 87 days from the date of receipt of a copy of the assessment order, but not within the time-limit of 60 days as prescribed under the provisions of the Act, the appellate authority has rightly rejected the appeal placing reliance on the judgment of this court in Ankamma Trading Company v. Appellate Deputy Commissio....
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....ase, we are of the view that the ratio laid down by this court in Ankamma's case [2011] 44 VST 189 (AP) ; [2011] 53 APSTJ 1 referred supra cannot be applied. As it is conceded that the appeal is substantive remedy to the aggrieved party and having regard to the fact that within the timeframe, the petitioner has issued cheque and that he has complied with the notice of the respondents by making....