TMI BlogTime limit for compliance of mandatory "Pre-Deposit" for entertaining appeal by the appellate authority.X X X X Extracts X X X X X X X X Extracts X X X X ..... and the tax admitted by the appellant for the relevant assessment year in respect of which the appeal has been preferred by the concerned appellant-assessee, warranting rejection of the appeal in terms of the second proviso of Section 19 and proviso of Section 21 (2) of the APGST Act, 1957 or second proviso of Section 31 and proviso of Section 33 (2) of the AP VAT Act, 2005. Contention of the assessee The thrust of the argument is that in cases where the appellant-assessee has already paid the requisite amount referred to in the second proviso of the concerned provision, before the appeal is taken by the Appellate Authority/Court for the first time for consideration after its filing in the office of the Appellate Authority, that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority from entertaining the same or so to speak, admitting the same on merits. Heavy reliance has been placed on the decision in the case of M/s. Lakshmi Rattan Engineering Works Ltd. Vs. Asst. Commr. Sales Tax, Kanpur Anr. [ 1967 (9) TMI 116 - Supreme Court ], wherein this Court was called upon to interpret Section 9 of the relevant enactment. As per that provision, no appeal against an assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax amount admitted by the appellant to be due. The exposition in this decision, according to the respondent State, would admit of no other interpretation of the second proviso as is held by the Division Bench of the High Court in Ankamma Tradin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be paid. Moreover, there is no express stipulation to deposit the tax dues in respect of which the appeal is preferred, at the time of its filing, institution or presentation as such. In the absence of such a clear stipulation, it must necessarily follow that it is open to the assessee to file the appeal within the statutory period of limitation provided therefor and later on, deposit the specified tax dues but before the appeal is taken up for consideration by the Appellate Authority for the first time be it for condonation of delay in filing the appeal and/or to admit it on merits or otherwise. The proof of such payment having been made could be produced thereat. Failing which, the Appellate Authority will have no other opti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the doors for the exercise of appellate jurisdiction of this Court have been let open. Resultantly, the order impugned before the Supreme Court became an order appealed against and any order passed thereafter would be an appellate order and attract the doctrine of merger despite the fact that the order is of reversal or of modification or of affirming the order appealed against and including is a speaking or nonspeaking one. This legal position has been restated in Kunhayammed [ 2000 (7) TMI 67 - Supreme Court ]. Having said this, we must reject the argument of the respondent State that the decision of this Court in M/s. Innovatives Systems [ 2015 (2) TMI 1314 - Supreme Court ] , and other decisions following the same, cannot be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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