THE HON'BLE SRI JUSTICE GHULAM MOHAMMED & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 15277 of 2009 ORDER: (Per the Hon’ble Sri Justice Ghulam Mohammed) The present writ petition is filed by the petitioner seeking to declare that the second proviso to section 19 (1) of the A.P.G.S.T. Act requiring proof of payment of 12.5% of the disputed tax, as substantive but not procedural and does not apply to C.S.T assessments and the second proviso to section 19 (1) of the A.P.G.S.T Act requiring pre deposit of 12.5% of disputed tax as a condition precedent for filing appeal as violative of Article 14, 265 and 300A of the Constitution of India and to declare that the proof of payment of 12.5% of disputed tax can be made at any time subsequent to the filing of appeal before the 2nd respondent and not necessarily along with the appeal and to set aside the order of the Sales Tax Appellate Tribunal in T.A.No:184 of 2007, dated 8.12.2008 confirming the order of the Appellate Deputy Commissioner dated 20.7.2006 and direct the 2nd respondent to admit the appeal. Heard the learned counsel for the petitioner and the learned G.P for Commercial Taxes. The learned counsel for the petitioner is not seriously disputing as to the validity of second proviso to section 19 (1) of the A.P.G.S.T Act. Therefore, the fact that remains undisputed is that under the second proviso to section 19 (1) of the A.P.G.S.T Act, the petitioner-assessee is supposed to deposit 12.5% of the disputed tax so as to entertain the appeal filed by it challenging the final assessment order for the year 2002-2003 under the C.S.T Act. In this regard, the main grievance of the petitioner is that out of the disputed tax in question, which is to a tune of Rs.1,18,11,401/-, the petitioner has already deposited an amount of Rs.70 lakhs, which is over and above the admitted tax. But, it is the case of the petitioner that though the said amount of Rs.70 lakhs could not be deposited within the stipulated time, but the same was deposited subsequently. However, the appeal before the 2nd respondent was dismissed at the admission stage on the ground of non compliance of second proviso to section 19 (1) of the A.P.G.S.T Act. In the present facts and circumstances of the case and in view of the fact that the petitioner has already deposited an amount of Rs.70 lakhs, which is over and above the admitted tax as well as the pre deposit of 12.5%, without expressing any opinion on the merits of the case, we deem it appropriate to direct the 2nd respondent to entertain the appeal filed by the petitioner and dispose of the same in accordance with law. Consequently, it is needless to observe that the order of the Sales Tax Appellate Tribunal in T.A.No:184 of 2007, dated 8.12.2008 confirming the order of the Appellate Deputy Commissioner dated 20.7.2006, stands set aside. Subject to the above direction, the present writ petition is disposed of. No costs. At this stage, it is submitted by the learned counsel for the petitioner that time may be granted to file an appropriate application seeking interim relief before the appellate authority. In view of the above submission, time for a period of 15 days is granted from today to file an appropriate application as sought for. However, it is made clear that till such time, no coercive steps shall be taken against the petitioner. ___________________________ Justice Ghulam Mohammed ________________________________ Justice Nooty Ramamohana Rao Dated: 4.8.2009 Gurc. THE HON'BLE SRI JUSTICE GHULAM MOHAMMED & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 15277 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice Ghulam Mohammed) 04.08.2009