State of Tamil Nadu vs P. Venkatachala Naidu and Sons

Jayasimha Babu, J.—The Tribunal has held that the time-limit with regard to the payment of admitted tax has nothing to do with the statutory time-limit prescribed in second proviso to section 31 of the Tamil Nadu General Sales Tax Act. The appeal filed before the Tribunal by the respondent was u/s 9(2) of the Central Sales Tax Act, 1956, read with section 31 of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal has hold that the payment of admitted tax after the last date for filing of the appeal including the extended period prescribed for filing the appeal, does not render the appeal ineffective. This view of the Tribunal is contrary to the decision of the Full Bench of this Court in the case of State of Tamil Nadu v. E. P. Nawab Marakkadai [1996] 100 STC 1 wherein it has been held that the admitted tax must be paid within the maximum period allowed for filing of the appeal, even though the proof of such payment may be produced later. In this case, the admitted tax was paid several days after the extendable date for filing of the appeal had expired. The impugned order therefore, cannot be sustained. Revision petition is allowed.

Petition allowed.