1. Civil appeal — Dismissal of statutory appeal — Non-payment of mandatory statutory deposit. (Para 1 , 2 )
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2025 Supreme(SC) 200
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.
Important Points
The court allows a final opportunity for statutory deposit to revive an appeal dismissed for non-compliance, emphasizing the importance of appellate remedies.
Subject
Civil Law - Appellate Procedure
Headnote
(A) Civil Procedure - Statutory Deposit - The appellant sought to revive an appeal dismissed for non-deposit of statutory dues. The court granted a final opportunity for the appellant to deposit 12.5% of the dues by 10.03.2025, allowing the appeal to be considered on merits if the deposit is made. (Paras 2-5)
(B) Appellate Remedy - The court emphasized the importance of providing an opportunity for appellate remedy while leaving all contentions open for future consideration. (Para 6)
(B) Appellate Remedy - The court emphasized the importance of providing an opportunity for appellate remedy while leaving all contentions open for future consideration. (Para 6)
Legal Category Hierarchy
Advocates:
Advocate Appeared:
For the Appellant : Mr. B.V.S. Chalapathi Rao, Adv., Mr. K.L.N.V.veeranjaneyulu, Adv., Mr. Nischal Kumar Neeraj, AOR
For the Respondent: Mr. Sahil Bhalaik, AOR, Mr. Tushar Giri, Adv., Mr. Siddharth Anil Khanna, Adv., Mr. Ritik Arora, Adv., Mr. Shivam Mishra, Adv., Mr. Gowtham Polanki, Adv., Ms. Gulshan Jahan, Adv., Mr. Guntur Prabhakar, AOR
Advocate Appeared:
For the Appellant : Mr. B.V.S. Chalapathi Rao, Adv., Mr. K.L.N.V.veeranjaneyulu, Adv., Mr. Nischal Kumar Neeraj, AOR
For the Respondent: Mr. Sahil Bhalaik, AOR, Mr. Tushar Giri, Adv., Mr. Siddharth Anil Khanna, Adv., Mr. Ritik Arora, Adv., Mr. Shivam Mishra, Adv., Mr. Gowtham Polanki, Adv., Ms. Gulshan Jahan, Adv., Mr. Guntur Prabhakar, AOR
Table of Contents
2. Appellant seeks time to make statutory deposit to revive appeal — Respondent argues for strict terms or dismissal for lack of merit. (Para 2 , 3 )
3. Court emphasizes providing an opportunity for an appellate remedy through a final chance to fulfill the statutory deposit requirement. (Para 4 , 5 )
4. A party may be granted a final opportunity to make a mandatory statutory deposit to ensure the right to an appellate remedy. (Para 4 , 5 )
5. Appellant granted final opportunity to make statutory deposit by a fixed date to have the statutory appeal heard on merits. (Para 4 , 5 , 6 )
6. Can a statutory appeal dismissed for failure to make a mandatory deposit be revived?
Yes, the court may grant a final opportunity to make the statutory deposit, directing the relevant authority to entertain the appeal if the deposit is made in accordance with law. (Para 4 , 5 )
7. What is the consequence of failing to make a court-ordered statutory deposit within the stipulated time?
If the requisite deposit is not made by the specified deadline, the statutory appeal will not be entertained or considered on its merits. (Para 5 )
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.
