TaxTMI 
TaxTMI 
Time limit for compliance of mandatory "Pre-Deposit" for entertaining appeal by the appellate authority.
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....by the appellant for the relevant assessment year in respect of which the appeal has been preferred by the concerned appellant-assessee, warranting rejection of the appeal in terms of the second proviso of Section 19 and proviso of Section 21 (2) of the APGST Act, 1957 or second proviso of Section 31 and proviso of Section 33 (2) of the AP VAT Act, 2005. Contention of the assessee The thrust of the argument is that in cases where the appellant-assessee has already paid the requisite amount referred to in the second proviso of the concerned provision, before the appeal is taken by the Appellate Authority/Court for the "first time for consideration" after its filing in the office of the Appellate Authority, that will be substantial complian....
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....e or so to speak, admitting the same on merits. Heavy reliance has been placed on the decision in the case of M/s. Lakshmi Rattan Engineering Works Ltd. Vs. Asst. Commr. Sales Tax, Kanpur & Anr. [1967 (9) TMI 116 - Supreme Court], wherein this Court was called upon to interpret Section 9 of the relevant enactment. As per that provision, no appeal against an assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax amount admitted by the appellant to be due. The exposition in this decision, according to the respondent State, would admit of no other interpretation of the second proviso as is held by the Division Bench of the High Court in Ankamma Trading Company [2011 (2) TMI 1254 - Andhra Prade....
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....to deposit the tax dues in respect of which the appeal is preferred, at the time of its filing, institution or presentation as such. In the absence of such a clear stipulation, it must necessarily follow that it is open to the assessee to file the appeal within the statutory period of limitation provided therefor and later on, deposit the specified tax dues but before the appeal is taken up for consideration by the Appellate Authority for the first time - be it for condonation of delay in filing the appeal and/or to admit it on merits or otherwise. The proof of such payment having been made could be produced thereat. Failing which, the Appellate Authority will have no other option but to reject the appeal on that count. The Appellate Author....