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2015 (4) TMI 1091 - ANDHRA PRADESH HIGH COURT

2015 (4) TMI 1091 - ANDHRA PRADESH HIGH COURT - [2015] 84 VST 159 (T&AP) - 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 draf .....

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lated under law. - Matter remanded back - Writ Petition No. 12517 of 2015 - 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 .....

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ble by the petitioner at ₹ 18,17,094. As against the same, the petitioner 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 fo .....

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he date of receipt of a copy of the assessment order. Heard learned counsel 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 .....

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