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TMI Blog2015 (8) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... nst which restoration petitions also came to be rejected due to delay in filing. We are of the view that a remedy that is not provided under the law or the Statute which confers powers on the concerned authorities, this Court cannot confer powers that are not there or provided for under the Statute, and therefore, we do not see any ground to entertain the writ petitions. - Decided against the petitioner. - WRIT PETITION Nos. 18757, 18770 and 18792 of 2015 - - - Dated:- 24-8-2015 - SRI G. CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ. FOR THE PETITIONER : GANGA RAMI REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (AP) COMMON ORDER: (per Hon ble Sri Justice G. Chandraiah) W.P.No.18757, 18770 and 18792 of 2015 are filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,415/-, respectively; and consequently the 1st respondent passed orders levying the tax as determined by the 2nd respondent. Questioning the levy of tax, the petitioner filed appeals before the Tribunal along with stay applications before the 3rd respondent seeking stay of collection of tax in dispute. The 3rd respondent rejected the stay applications. Aggrieved thereby, the petitioner filed W.P.Nos.7928, 7925 and 7924 of 2006 before this Court, wherein this Court granted stay on the condition of the petitioner depositing half of the demanded amount. The petitioner complied with the conditional order. While so, the Tribunal dismissed the appeals for default by orders dated 06.09.2011, however, by observing that the petitioner is at liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter restoration petitions were filed before the Tribunal on 30.04.2012 and the Tribunal rejected the petitions on 02.05.2012 on the ground that they were filed beyond the period of limitation. Learned counsel further submits that on the advise of the Deputy General Manager (Law), the petitioner prepared writ petitions for challenging the rejection of restoration petitions and the petitioner had put the writ petitions for the approval of competent authority on 04.01.2013 and that the said files were misplaced during KAIZON (5S) operation and the files could be traced out only on 07.04.2015. To put it succinctly, the petitioner pleads procedural and administrative delays as a reason for not filing restoration petitions before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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