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TMI Blog2020 (12) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... ing was served on him, appeal to such authority as may be prescribed. It is to be noted here that the word used is 'any order' passed and not 'order of assessment'. Hence, the argument of the learned Government Pleader that appeal itself may not lie cannot be accepted. The word 'any order' referred to in Section 31 cannot be limited to only assessment orders. If that was the intention of the Legislature, the same would have been incorporated therein. In the absence of the same, the endorsement made by the Assistant Commissioner on 21.11.2019 can be challenged in an appeal. Payment of 12.5% of the difference of tax assessed by the authority prescribed - HELD THAT:- A reading of material placed before the Court do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Deputy Commissioner (CT), Tirupati, to entertain the appeal of the petitioner against the endorsement of the 1st respondent-Assistant Commissioner (ST), Ongole-I Circle, dated 21.11.2019 and deal with the appeal without insisting on payment of 12.5% of tax, in accordance with the law - Petition allowed. - WP No. 19320 of 2020 - - - Dated:- 4-12-2020 - C. PRAVEEN KUMAR AND M. GANGA RAO, JJ. For the Appellant : S. Krishna Murthy For the Respondent : Government Pleader ORDER C. Praveen Kumar, J. 1. The present writ petition came to be filed to declare the action of the 2nd respondent in rejecting the appeal, vide proceedings dated 30.7.2020, for the Assessment Year 2012-2013, under the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be filed. 3. Sri S. Krishna Murthy, learned Counsel appearing for the writ petitioner, would submit that the issue involved is no more res integra and it is covered by the orders of the Division Bench of this Court in Writ Petition No. 5368 of 2020 and WP No. 12362 of 2019. 4. However, the same is opposed by the learned Government Pleader. According to him, if applications of this nature are allowed, Section 31 of A.P. VAT Act would have no meaning. Relying upon second proviso to Section 31(1) of A.P. VAT Act, learned Government Pleader would submit that an appeal preferred cannot be admitted unless the dealer produced proof of payment of tax admitted to be due or tax installments as granted. In the absence of the same, he would su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless the dealer produces proof of payment of tax admitted to be due, or of such installments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax assessed by the authority prescribed and the tax admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred. (2) The appeal shall be in such form, and verified in such manner, as may be prescribed and shall be accompanied by a fee which shall not be less than Rs. 50/- (Rupees Fifty only) but shall not exceed Rs. 1,000/- (Rupees One thousand only) as may be prescribed. (3)(a) Where an appeal is admitted under sub-section (1), the appellate authority may, on an application filed by the appellant and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed therein. In fact, the Counsel for the petitioner submits that he is not disputing, at this stage, any tax liability or interest or penalty, but, his request before the authority, at this stage, is only to consider Form-H, which he has received at a belated stage. It is no doubt true that there is a delay in making an application before the authority concerned for accepting the Form-H, but, the request before the authority was only to receive Form-H, which he has received at a belated stage, but the same was rejected. The same does not relate to collection of tax or payment of tax as the assessment was complete and the same was not challenged. 8. Further, the proviso categorically states that an appeal shall not be admitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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