B.V. Nagarathna, J. - (1.) PETITIONER is a public sector undertaking. It has sought a direction to the Tribunal to admit its appeal in S.T.A. No. 2170/2014 filed by the petitioner without insisting on pre -deposit of 30% of the disputed amount as stipulated under sub -section (4) of Section 63 of the Karnataka Value Added Tax Act, (herein after referred to as 'Act' for the sake of brevity) 2003.
(2.) BRIEFLY stated the facts are that in respect of certain demands made by the respondents/department, appeal was filed before the Joint Commissioner of Commercial Taxes under sub -section (6) of Section 62 of the Act. At that stage, petitioner had filed Writ Petition No. 33978/14 and connected writ petitions seeking relief with regard to deposit of tax and other amounts deposited in the appeal. This Court by order dated 17.7.2014 by placing reliance on judgment of the Hon'ble Supreme Court in the case of Bharat Petroleum Corp. Ltd. vs. Commissioner of Sales Tax and others reported in, [2008] 17 VST 162 (SC), directed the petitioner to submit a bank guarantee of 30% of the outstanding dues which was around rupees ten crores and for the balance of 70% waiver was granted.
(3.) LEARNED counsel for the petitioner now submits that the appeal has been dismissed by the Joint Commissioner of Commercial Taxes and being aggrieved by that order, the petitioner has filed further appeal before the Karnataka Appellate Tribunal under Section 63 of the Act. He submits that sub -section (4) of Section 63 states that every appeal to be filed must be accompanied by proof of payment of thirty percent of tax or other amount disputed and also a fee equal to two percent of the amount of assessment objected to.;