SRI VENKATA SATYANARAYANA RICE AND COTTON MILL Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appeals are preferred by four different appellants aggrieved by the orders passed by the Learned Appellate Deputy Commissioner (CT), Guntur rejecting the appeals at the admission stage on the ground that all the appeals were not filed with proper appeal institution fees. The particulars of the appeals are furnished in the following table:

(2.) THE appellants herein preferred these appeals against the proceedings passed by the Commercial Tax Officer, Piduguralla under the Andhra Pradesh Rural Development Act, 1996 enclosing a challan for Rs. 50/ - towards appeal institution fee.

(3.) HEARD State Representative, who submitted that the Appellate Deputy Commissioner rightly refused to register the appeals as they have not paid the institution fee of Rs. 1000/ - required to be paid as per Section 19(2) read with Rule 33(2)(iv(a) of the APGST Act & Rules.