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TMI Blog2024 (5) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... es proof of payment of tax, penalty, interest or any other amount 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, penalty, interest or any other amount admitted by the appellant, for the relevant tax period, in respect of which appeal is preferred. So the IIIrd proviso, specifically refers to the amount of 12.5% of the tax, interest and penalty or any other amount admitted. The endorsement impugned before the Appellate Authority the petitioner has not to pay any tax, penalty or interest or any other amount. Consequently, there would no question of deposit of 12.5% of the tax pursuant to the IIIrd proviso. In M/s. Sri Hari Maharalayam Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led principles and consequently direct the 2nd Respondent to admit the appeal without insisting for payment of the 12.5% of the disputed tax hear the matter at an early date; (b) and declaring that the third proviso to Section 31 of the AP Value Added Tax Act, 2005, requiring proof of payment of 12.5% of the disputed tax is not applicable to the cases where appeals filed against endorsements rejecting statutory Forms under the Central Sales Tax Act, 1956, and pass such other order or orders as the Hon ble Court may deem fit and proper in the circumstances of the case. 4. The petitioner was assessed vide order dated 26.09.2015 (Ex.P1) by the Commercial Tax Officer. By the said order, the petitioner was allowed further time upto 31.12.2015 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AP VAT Act, there was no requirement of deposit of 12.5% for admission of the appeal. In this respect, he has placed reliance in the case of M /s. Sri Hari Maharalayam Company vs. The Commercial Tax Officer, Lalapeta circle and others W.P. No. 12362 of 2019. 7. We have considered the submissions advanced and perused the material on record. 8. Section 31(1) of the APVAT Act reads as under:- 31. Appeal to Appellate Authority:- (1) Any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the Act other than an order passed or proceeding recorded by an Additional Commissioner or Joint Commissioner or Deputy Commissioner, may, within thirty days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-Section (1) shall not be admitted by the Appellate Authority unless the dealer produces proof of payment of tax, penalty, interest or any other amount 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, penalty, interest or any other amount admitted by the appellant, for the relevant tax period, in respect of which appeal is preferred. So the IIIrd proviso, specifically refers to the amount of 12.5% of the tax, interest and penalty or any other amount admitted. The endorsement impugned before the Appellate Authority the petitioner has not to pay any tax, penalty or interest or any other amount. Consequently, there would no question of deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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