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New Tech Infrastructure Versus Appellate Deputy Commissioner (CT) , Hyderabad and others

Rejection of appeal - 12.5% of the disputed tax was made beyond the prescribed period of 60 days from the date of receipt of a copy of the assessment order - Petitioner within the stipulated time-limit of 60 days from the date of receipt of a copy of the assessment order filed proof of payment by issuing cheque representing 12.5% of the disputed tax and also immediately paid 12.5% of the disputed tax by way of demand draft when cheque was dishonoured which is in continuation of the cheque issued .....

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Dated:- 27-4-2015 - Subhash Reddy R. and Dr. Siva Sankara Rao B. JJ. For the Petitioner : S. R. R. Viswanath For the Respondents : The Government Pleader for Commercial Taxes (TG) ORDER The petitioner is a registered dealer and an assessee on the rolls of the third respondent-Commercial Tax Officer, Mehdipatnam Circle, Hyderabad, under the provisions of the APVAT Act (for short, "the Act") and is engaged in the business of Gypsum Galvanised Plain corrugated column sheets. The petition .....

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oner has filed an appeal before the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad, within the stipulated time as contemplated under law. As per the second proviso to section 31(1) of the Act, the petitioner is required to pay 12.5 per cent. Of the disputed tax while filing the statutory appeal and submit proof of such payment. According to the petitioner, along with the appeal, he has issued cheque for the amount representing 12.5 per cent. of the disputed tax, but the same .....

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for the petitioner and learned Special Standing Counsel for Commercial Taxes appearing for the respondents. It is submitted by learned counsel for the petitioner that when the cheque issued by the petitioner was dishonoured, immediately the petitioner has paid 12.5 per cent. of the disputed tax by way of demand draft. It is also submitted that such payment made is in continuation of the cheque issued in proof of payment as provided under section 31(1) of the Act. On the other hand, learned stan .....

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