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2020 (4) TMI 887 - HC - VAT and Sales TaxMaintainability of appeal - requirement to comply with the pre-deposit - demand of 12.5 per cent of the disputed tax - HELD THAT:- Division Bench of this court in the case of SRI HARI MAHARALAYAM COMPANY VERSUS COMMERCIAL TAX OFFICER, LALAPETA CIRCLE AND OTHERS [2019 (9) TMI 1550 - ANDHRA PRADESH HIGH COURT] while mentioning that the pre-deposit of part of the disputed tax is required only when the appeal is filed against the assessment order, and since no tax is quantified under the endorsement, held that the insistence of the authorities to pay 12.5 per cent of the disputed tax as a condition precedent for entertaining the appeal against the endorsement is untenable. The second respondent is directed to entertain the appeal of the petitioner against the endorsement of the first respondent, without insisting for payment of 12.5 per cent of disputed tax - petition allowed.
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