A.K. JEWELLERY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS revision is sought to be filed on the question of applicability of Section 5 of the Limitation Act, 1963. Section 29 sub -section (2) of the said Act provides as follows:

(2.) SECTION 19(1) of the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) provides that the appeal petition to be preferred within 30 days from the date of receipt of assessment order and the appellate authority has power to condone the delay of another period of 30 days. Therefore, the total time limit to prefer appeal is 60 days. The language of the said provision is as follows:

(3.) THE learned Tribunal has correctly followed the provision of law. As a matter of fact, a Division Bench of this Court in Ankamma Trading Company, Takkellapadu & Others v. The Appellate Deputy Commissioner (CT), Guntur & Others : (2011) 53 APSTJ 1 decided in line with what we have decided. We respectfully accept the decision rendered therein. Admittedly, the appeal was filed beyond 60 days. Therefore, the learned Tribunal has held correctly. We do not find any reason to interfere with the judgment. Hence, the revision is dismissed. No order as to costs.