2015 (4) TMI 1091

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner :  S. R. R. Viswanath 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 co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax while filing the statutory appeal and 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 amou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r hand, learned standing counsel appearing for 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the peculiar facts and circumstances of the case, 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 compli....