IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 2775 of 2008 Between: M/S. Anakapalle VV Ramana Co-operative Sugars Limited, Thummapala - 51 02, Visakhapatnam District, Rep. by its Managing Director, Mr. S.L. Satyanarayana. ..... PETITIONER AND 1 The Commercial Tax Officer, Anakapalli Circle, Visakhapatnam District. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction directing the 2nd Respondent to receive the appeal papers of the Petitioner for the assessment year 2002-03 against the order of the 1st Respondent dated 20-3-2006 in view of the payment of institution fee as well as the admitted tax and 12.5% of the disputed tax and further direct the 2nd Respondent to entertain and dispose of the appeal in accordance with law without raising the issue of limitation. Counsel for the Petitioner: KUM.K.UMA Counsel for the Respondent.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2775 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking a direction to the 2nd respondent to receive the appeal papers of the petitioner for the assessment year 2002-03 against the order of the 1st respondent dated 20.3.2006, in view of the payment of institution fee as well as the admitted tax and 12.5% of the disputed tax and further to direct the 2nd respondent to entertain and dispose of the appeal in accordance with law. It is the case of the petitioner that against the assessment order passed by the 1st respondent, the petitioner preferred an appeal before the 2nd respondent. When the petitioner tried to present the appeal papers in person, the same were not accepted by the office of the 2nd respondent on the ground that the petitioner has failed to pay the admitted tax and 12.5% of the disputed tax. Subsequently, though the petitioner paid the admitted tax and 12.5% disputed tax, but the petitioner did not resubmit the appeal papers by oversight. While so, on 19.12.2007, a notice was issued by the 1st respondent demanding payment of balance sales tax for several years including 2002-03 and thereafter, it was found that the appeal papers were not resubmitted. Therefore, the 2nd respondent may be directed to entertain the appeal and dispose of the same on merits. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel appearing for the respondents and perused the material available on record. It is the contention of the learned Counsel for the petitioners that the 2nd respondent did not receive appeal papers on the ground of non-payment of admitted tax and 12.5% of the disputed tax and now, the petitioner has paid Rs.94,542/- by way of cheque in favour of the 1st respondent on 11.8.2006. It is further contended that on 19.12.2007, a notice has been issued to the petitioner to pay the arrears of Sales Tax including the tax for the assessment year 2002-2003. In the facts and circumstances of the case and in view of the submission of the learned Counsel for the petitioner that the petitioner has already paid an amount of Rs.94,542/- and in view of the fact that the appeal in question has been preferred within the statutory period, We feel that there are bonafides on the part of the petitioner in pursuing the matter and therefore, no adverse inference can be drawn for non filing of the appeal papers immediately after fulfilling the requirements as pointed out by the appellate authority. Therefore, We feel it a fit case wherein 2nd respondent can be directed to entertain the appeal on condition of the petitioner depositing 50% of the demanded tax for the assessment year 2002- 03, on or before 31st March, 2008. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. On such deposit, the petitioner is at liberty to resubmit the papers, if any, within two weeks thereafter. Subject to the above direction, the writ petition is disposed of. No order as to costs. _______________________ Justice T. Meena Kumari __________________ Justice G. Rohini Date: 18th February, 2008 Note: C.C in one week. (BO) Nn. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2775 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 18.2.2008