B. V. NAGARATHNA, PRASANNA B. VARALE
Vijaya Mining And Infra Corporation Private Limited – Appellant
Versus
Commercial Tax Officer I – Respondent
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
The court allows a final opportunity for statutory deposit to revive an appeal dismissed for non-compliance, emphasizing the importance of appellate remedies.
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