STATE OF ANDHRA PRADESH Vs. RASI CEMENT LIMITED

JUDGEMENT

(1.) The State of Andhra Pradesh has filed this tax revision case aggrieved by the order of the Sales Tax Appellate Tribunal holding that the institution fee payable under rule 33(2) of the Andhra Pradesh General Sales Tax Rules for filing an appeal before the Appellate Deputy Commissioner, Commercial Taxes, should be as per the pre-amended rule and the amendment which came into force on 6/09/1988, enhancing the fee has no application to the present case.

(2.) The respondent herein was assessed to tax for the year 1983-84 by an assessment order passed on 25/08/1988, under the Central Sales Tax Act. Against this order, an appeal was filed on 27/09/1988, i.e., after the amendment to the rule came into force. The rule, as amended, reads as follows :

(3.) Earlier, the appeal fee prescribed was 1 per cent of the disputed tax subject to the maximum of Rs. 50. This fee was prescribed long back, i.e., at the inception of the Act and continued for nearly two and half decades. The contention of the respondent-assessee was that he was liable to pay the appeal institution fee at the old rate inasmuch as the assessment order was passed prior to the amendment of the rule and the assessment year was also prior to the amendment. It is submitted that a right to file appeal had accrued to the petitioner at least on the date of passing of the assessment order if not earlier and that right cannot in any way be fettered or interfered with by prescribing a more onerous condition. In other words, it was the case of the respondent that the old rule continued to regulate the manner and conditions subject to which the appeal had to be filed and a rule which came into force after the assessment order was passed cannot be applied to an appeal filed against that assessment subsequent to the amendment. This contention was accepted by the Tribunal.