FYTOCHEM FORMULATIONS LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has filed this writ petition to set aside the appeal rejection order dated 16.11.2013 passed by the 2nd respondent for the assessment year 2004-2005, on the ground of non payment of 12.5% of the disputed tax, and to direct the 1st respondent to pass revised proceedings adjusting the refund amount of Rs. 2,37,248/- for the assessment year 2002-2003 under the Central Sales Tax Act towards the payment of 12.5% of the disputed tax for the year 2004-2005. The petitioner is a manufacturer of Pharmaceutical formulations. It was assessed by the Commercial Tax Officer, Benz circle, Vijayawada, for the year 2004-2005 under the Central Sales Tax Act. Vide order dated 27.01.2011, it was found that the petitioner has paid Rs. 2,37,248/- as excess tax for the year 2002-2003.

(2.) The petitioner challenged the order passed by the 1st respondent by filing an appeal, which has been dismissed on the ground that he has not paid 12.5% of tax at the time of filing the appeal. It was the case of the petitioner that as he has to get refund of Rs. 2,37,248/-, therefore, this amount can be adjusted towards payment of 12.5% of the disputed tax.

(3.) Learned counsel for the petitioner further submits that before filing the appeal, the petitioner also submitted a representation on 23.07.2013 before the Commercial Tax Officer, Benz Circle, Vijayawada, to consider his request for adjustment of the excess payment made by him, towards the pre-deposit of 12.5% of the disputed tax. But the same has not been considered till now.