9911796707
TMI Blog1966 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... unaccompanied by the proof of payment of tax. The prayer in Writ Petition No. 1092 of 1962 is also for a writ of mandamus in respect of similar proceedings issued by the Sales Tax Appellate Tribunal dated 24th October, 1962. The facts in both the writ petitions are the same, except that Writ Petition No. 1091 of 1962 relates to the assessment year 1954-55, while Writ Petition No. 1092 of 1962 pertains to 1955-56. The petitioner, who is the dealer in cotton yarn other than handspun yarn, contends that he was the second dealer in the State of Andhra Pradesh and, therefore, not liable to pay the tax. For the year 1954-55 the Commercial Tax Officer, Chittoor, issued the notice G.I. No. 4123 of 1954-55 dated 14th March, 1957, and for the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal under section 11 or suo motu under section 12. Sub-section (2) of section 12-A requires that the appeal should be filed within 60 days, unless the Tribunal is satisfied that there was sufficient cause for not preferring the appeal within that period, and that the appeal memo shall be accompanied by such fee not exceeding Rs. 100 as may be prescribed, and sub-section (4) requires that the Appellate Tribunal should, after giving both parties reasonable opportunity of being heard, pass such orders as it thinks fit. It is manifest from section 12-A that it is not incumbent on an appellant to pay the tax levied as a condition precedent to the appeal being registered. The Andhra Pradesh General Sales Tax Act, 1957, which came into force o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estions arose for consideration in that case. (1) What was the crucial date for determining the law applicable to the appeal? (2) Is the condition requiring payment of tax a matter of procedure which can be given retrospective operation? Adverting to these two questions, justice Das who spoke for the Court held that for the purposes of the accrual of the right of appeal the crucial and relevant date is the date of initiation of the proceedings and not the decision itself. As regards the second question, his Lordship held that a pre-existing right of appeal is not destroyed by the amendment if the amendment is not made retrospective by express words or necessary intendment, and the fact that the preexisting right of appeal continues to exi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-A of that Act did not make it incumbent on an assessee to pay the tax before his appeal could be entertained. That onerous condition was imposed only by the Andhra Pradesh General Sales Tax Act, 1957. As per the decision of the Supreme Court, that Act has no application on the crucial date. I, therefore, hold that the Sales Tax Appellate Tribunal, Hyderabad, acted beyond its jurisdiction in calling upon the petitioner (assessee) to pay the tax before his appeals could be entertained. The writ petitions are, therefore, allowed, and the writs will issue as prayed for. Since the contention on which the petitioner now succeeds is one which was not raised in the petition but raised only now, I do not think it just to grant him costs. I, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
