M/s. Telangana Spinning and Weaving Mills Limited, Vs The Appellate Deputy Commissioner

¶1

HONOURABLE SRI JUSTICE ASHUTOSH MOHUNTA AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY

¶2

WRIT PETITION No. 13979 OF 2004

¶3

Dated: 12^th February, 2014

¶4

BETWEEN

¶5

M/s. Telangana Spinning & Weaving Mills Ltd., registered office at Balanagar Township, Hyderadbad, rep., by its Managing Director, Sri R.G. Patwari, S/o: Sri Mohanlal Patwari, aged 65 years, R/o: Banjara Hills, Hyderabad

¶6

…Petitioner

¶7

And

¶8

The Appellate Deputy Commissioner of Commercial Tax, Hyderabad Rural Division, Office at 3^rd Floor, Nampally, Hyderabad and two others

¶9

…..Respondent

¶10

HONOURABLE SRI JUSTICE ASHUTOSH MOHUNTA AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY

¶11

WRIT PETITION No. 13979 OF 2004

¶12

ORDER: ( per the Hon'ble Sri Justice Ashutosh Mohunta)

¶13

Provisional assessment order, dated 18-02-2002 was passed against the petitioner by the Commercial Tax Officer, the 2^nd respondent herein. Being aggrieved by the said order, an appeal under Section 19 (1) of the Andhra Pradesh General Sales Tax Act, 1957 was filed by the petitioner without depositing 12.5% of the disputed tax. The said appeal was rejected by order dated 23-03-2004 passed by the Appellate Deputy Commissioner of Commercial Tax, 1^st respondent herein as the deposit was mandatory. It is against this order, the present writ petition has been filed.

¶14

After going through the impugned order passed by the 1^st

¶15

respondent, we find that since the petitioner has not complied with the mandatory condition of deposit of 12.5% of the disputed tax at the time of filing of the appeal, the 1^st respondent has rightly dismissed the appeal.

¶16

In the circumstances, we see no reason to interfere with the order passed by the 1^st respondent. The writ petition is accordingly dismissed. Miscellaneous petitions, if any, pending consideration shall stand closed. No order as to costs.

¶17

ASHUTOSH MOHUNTA, J

¶18

M.SATYANARAYANA MURTHY, J

¶19

Dated: 12^th February, 2014 ks

M/s. Telangana Spinning and Weaving Mills Limited, v. The Appellate Deputy Commissioner

Case brief

What is this about?

What did the court decide?

M/s. Telangana Spinning and Weaving Mills Limited, v. The Appellate Deputy Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

M/s. Indian Aluminum Company Limited, Vs The Assistant Commissioner of Commercial Taxes

K. Mahaboob Peera, Vs The State Bank of India

Mr. Maruthi Ram Paturi, S/o Late P.G.K.Murthy, Vs Dhanalakshmi Bank Ltd.

M/s. Sri Venkateswara Sortex Processing Unit Vs Authorized Officer and Chief Manager

Smt. K.Leelavathi, Vs Debts Recovery Tribunal

M/s.Deccan Cements Limited, 6-3-666/B, Somajiguda, Hyderabad Vs The Assistant Commissioner(Ct)Ltu, Nalgonda.