THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION No.4335 of 2007 DATED 05-03-2007 Between: M/s.Miranda Tools, 8-1-11/7, First Floor, Market Street, Secunderabad, rep. by its Regional Manager, Mr.A.Rajamani. …Petitioner And 1.The Appellate Deputy Commissioner(CT), Secunderabad Division, 5th floor, Office of the Commissioner (CT), M.J.Road, Hyderabad, and another. …Respondents The Hon’ble Sri Justice Bilal Nazki and The Hon’ble Sri Justice Nooty Ramamohana Rao WRIT PETITION No.4335 of 2007 Order: (Per the Hon’ble Sri Justice Bilal Nazki): Heard the learned Counsel for the parties. With their consent, the Writ Petition is being disposed of at the stage of admission. Appeal was filed by the petitioner before the first respondent-Appellate Deputy Commissioner, who rejected the appeal only on the ground that admitted tax was not deposited. The learned Counsel for the petitioner submits that in fact there was a communication gap and the admitted tax had already been deposited on 08-04-2005 and a receipt had also been furnished to the 1st respondent on 15-04-2005 along with the declaration in Form I-A, but the first respondent-Appellate Deputy Commissioner rejected the petitioner’s appeal on 07-07-2006. Since the petitioner has asserted in his affidavit that the admitted tax has been paid as on 07-07-2006 and a receipt had also been furnished by him, the appeal could have not been dismissed on that ground. Therefore, the Writ Petition is allowed, the order dated 07-07-2006 passed by the first respondent is set aside and the matter is remanded to the first respondent- Appellate Deputy Commissioner, who may hear the petitioner and pass appropriate order in accordance with law. No costs. ___________________________ (Bilal Nazki, J) Dated 5th March, 2007 ______________________​______ (Nooty Ramamohana Rao, J) lur