ANDHRA PRADESH STATE ELECTRICITY BOARD Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two appeals have been preferred challenging the orders of the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad connected to the interest levied by Commercial Tax Officer, Khairtabad Circle under APGST Act, '57. Particulars of the appeals are as follows.

(2.) A brief recounting of facts leading to filing of these appeals is as follows: M/s. Andhra Pradesh State Electricity Board, rechristened as M/s. Transmission Corporation of Andhra Pradesh Ltd., Khairtabad, Hyderabad (for short, 'the appellant') are dealers on the rolls of Commercial Tax Officer, Khairtabad (for short, 'the assessing authority'). Their final assessments for the years 1994 -95 to 1997 -98 were completed raising B3 demands. However, the appellant defaulted in pay(sic) time as per the demand notices but paid subsequently with delays ranging from 90 days to more than one year. The assessing authority by proceedings reflected in Column 3 of the table supra raised demands reflected in Column 6 of the above table in two spells covering the assessment years 1994 -95 to 1996 -97 in one spell and assessment year 1997 -98 in another spell. Aggrieved by the said proceedings, the appellant preferred first appeals before the Appellate Deputy Commissioner (CT)., (for short, 'the appellate authority') who by common order reflected in Column 4 of the table supra dismissed the appeals. The findings of the appellate authority briefly are as follows:

(3.) HEARD .