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SUPREME COURT OF INDIA
B.V. NAGARATHNA, PRASANNA B. VARALE, JJ.
M/s Vijaya Mining And Infra Corporation Private Limited – Appellant
Versus
Commercial Tax Officer I & Ors. - Respondents
Civil Appeal No(S).3349 of 2018
Decided on : 09-01-2025.
ORDER :
Being aggrieved by the order dated 24.01.2017 passed in W.P.No.430 of 2015, by the Division Bench of the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh, the appellant has preferred this Civil Appeal.
2. During the course of submissions, Sri B.V.S.Chalapathi Rao, learned counsel for the appellant, submitted that if some time is granted, the appellant would make his best endeavours to deposit 12.5% of the dues before the appellate authority and his appeal, which has been dismissed owing to non-deposit of the statutory deposit, may be revived and heard on merits.
3. Learned counsel for the respondent-State submitted that the appellant may be put to strict terms in case this Court is inclined to accept the submission of the learned counsel for the appellant; otherwise there is no merit in this appeal.
4. In order to give a final opportunity to the appellant herein, he is permitted to make the statutory deposit on or before 10.03.2025 before the concerned Statutory Appellate Authority or Assessing Authority, as the case may be. If such deposit is made in accordance with law, the concerned Statutory Appellate Authority shall entertain and consider his appeal in accordance with law and as expeditiously as possible.
5. The aforesaid order is made so as to give an opportunity of an appellate remedy to the appellant herein. It is needless to observe that if the appellant does not make the requisite deposit on or before 10.03.2025, the statutory appeal would not be entertained or considered on merits.
6. This appeal is disposed of in the aforesaid terms. All contentions on both sides are left open to be agitated in the statutory appeal.
Pending application(s), if any, shall stand disposed of.
The court allows a final opportunity for statutory deposit to revive an appeal dismissed for non-compliance, emphasizing the importance of appellate remedies.
Timely deposit of 50% of the assessed amount is a mandatory requirement under the Electricity Act for maintaining the validity of an appeal. Late deposits do not cure initial procedural defects.
A writ petition under Article 226 can be contingent upon preconditions such as deposit of disputed tax to enable an appeal.
Point of Law- It is fundamental rule of interpretation that courts would not fill up the gaps in statute, their function being jus discre non facere i.e. to declare and decide law. The aforementioned....
The main legal point established in the judgment is the court's discretion to determine the sufficiency of a deposit in compliance with its directions, and the authority to substitute original direct....
A statutory appeal can be pursued despite limitations if stipulated conditions are met, balancing the interests of the taxpayer and revenue.
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