9911796707
TMI Blog2002 (2) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year 1999-2000 by the Assistant Commissioner (CT) (Int.), Warangal Division, Warangal. In the provisional assessment, the tax liability was determined to the tune of Rs. 4,63,273 as per the provisions of the A.P. General Sales Tax Act, 1957 by order dated November 19, 2000, which was served on the petitioner on January 6, 2001. 2.. As against the provisional assessment order made by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te as per the scheme. It is the grievance of the petitioner that rejection of its application dated August 31, 2001 in form No. 1 by order dated October 31, 2001, is illegal, inasmuch as though the appeal was filed on February 3, 2001, earlier to the date March 31, 2001, the rejection of its application by the respondents on the ground that the appeal is not numbered before March 31, 2001 and as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re March 31, 2001. It would appear from a reading of the communication received by the learned Special Government Pleader, though the appeal was filed by the petitioner on February 3, 2001 it was admitted only on April 12, 2001 and no justifying reasons have been shown in the communication as to why the appeal could not be admitted before the cut off date, i.e., March 31, 2001. 6.. As provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jections to hold that the appeal was not filed in time. In the absence of any such objections forthcoming before us, as is evident from the record, we hold that the appeal has been filed in time, which entitles the petitioner to take advantage of the scheme provided under Ordinance No. 3 of 2001. 8.. In that view of the matter we are of the view that the petitioner is entitled for the benefits p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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