2015 (8) TMI 1298

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....the Tribunal questioning the levy of tax under Section 5C of the A.P. General Sales Tax, 1957 (for short, 'the Act') to the tune of Rs. 11,80,638/-, Rs. 13,31,553/- and Rs. 12,52,415/-, for the Assessment Years 2002-03, 2001-02 and 2000-01, respectively. The subject matter of these writ petitions being identical, they are taken up together for disposal by this common order. 2. To state in brief, the case of the petitioner is that it is a Catering Unit under the South Central Railway. It caters to the requirements of travelling public. For the purpose of catering, the petitioner engages vending boys for selling edible items like biscuits, ice creams and soft drinks. As the vending boys have no particular place for selling the items, and m....

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....petitioner filed restoration petitions but the Tribunal rejected the restoration petitions stating that they were filed beyond the prescribed period of limitation. Hence, these writ petitions. 3. Heard learned counsel for the petitioner and the learned Government Pleader. 4. The impugned order dated 06.09.2011 reads as under: "The appellant having failed to appear before the Tribunal either in person or by his counsel when the appeal is being called on for hearing from time to time, due to which the Tribunal has not been able to hear either of them for its disposal on merits and its having been pending since 2007, it is dismissed for default under sub-section 5A of Section 21 of the APGST Act, 1957, with a liberty to the appellant ....