S. PITCHI REDDY Vs. APPELLATE DEPUTY COMMISSIONER (CT)

JUDGEMENT

(1.) THE several petitioners herein are aggrieved by notices issued by the Appellate Deputy Commissioner (CT), Guntur, all dated 12.09.2012 directing them to produce proof of payment of 12.5% of the disputed tax within the time stipulated. The facts in W.P. No. 31170 of 2012 are representative of the factual matrix of the issues involved in the other cases as well; and are referred to for the purpose of analysis.

(2.) THE petitioner is the owner of several buses registered as public service vehicles. The petitioner entered into agreements with the Andhra Pradesh State Road Transport Corporation (APSRTC) whereunder the petitioner would make available vehicles to the APSRTC as per the terms of the agreements. The APSRTC in turn pays agreed amounts to the petitioner for lease of the vehicles.

(3.) AGGRIEVED thereby, the petitioner preferred an appeal to the first respondent. The first respondent issued the impugned notice dated 12.09.2012 calling upon the petitioner to pay 12.5% disputed tax, under Section 31 of the Act for admitting the appeal for eventual consideration.