VENUS TECHNOLOGIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed by the appellant challenging the order of the Appellate Deputy Commissioner, dated 27.7.2006 rejecting the appeal for nonpayment of 12 1/2% of the disputed tax. In this case, the appellant preferred an appeal in Form -I on 24.5.2006 before the Appellate Deputy Commissioner and has not paid the admitted tax of Rs. 1,83,264/ - and also 12 1/2% of the disputed tax of Rs. 85,555/ -. Then a Check Memo was issued on 1.7.2006 directing the appellant to pay the admitted tax and disputed tax within 7 days from the date of receipt of the Check Memo. In spite of receiving the Check Memo, the appellant has not paid the amount. Hence the appeal was rejected.

(2.) THE learned counsel for the appellant submitted that if the appeal is filed within a period of 30 days, the same cannot be qualified by any other condition imposed by the proviso and the said proviso which stipulates a condition of payment of admitted tax and 12.5% of the disputed tax is only applicable when the appeal is filed beyond the normal period of 30 days. His second submission is that the appellant has already paid the 50% of the admitted tax and is ready to pay 12.5% of the disputed tax and therefore the appellant should be given opportunity to prosecute the appeal.

(3.) POINT No. 1: - This issue has been considered by this Tribunal in Veermani Biscuits Industries Ltd., Saidabad, Hyderabad Vs. State of Andhra Pradesh reported in : (2003) 37 APSTJ 247 and rejected by this Tribunal. It is held as follows: