2011 (2) TMI 1254 - ANDHRA PRADESH HIGH COURT

Writ petitions - rejection of appeals by Appellate Deputy Commissioner on the ground that that they had failed to comply with the statutory requirement of paying 12.5 per cent of the disputed tax while filing the appeal within the prescribed time - reading of sections 19(1), 21(1) and (2) of the APGST Act, 1957 in juxta-position with sections 31(1), 33(1) and (2) of the A. P. VAT Act, 2005. - held that:- payment of the admitted tax @12.5 per cent of the disputed beyond the period of 60 days, from the date of receipt of a copy of the order of the assessing authority, would disable the appellate authority from admitting the appeal, writ petitions dismissed