M/S. Sri Lakshmi Venkateswara Granite Pvt.Ltd, v. The State Of Andhra Pradesh,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SMT JUSTICE T.RAJANI WRIT PETITION NO.18804 OF 2017 ORDER: {Per the Hon'ble the Acting Chief Justice Ramesh Ranganathan} The proceedings under challenge in this Writ Petition is the urgent notice dated 24.03.2017 calling upon the petitioners to pay tax of Rs.2,14,565/- for the tax period 2009-10 to 2012-13. The assessment order has attained finality as the appeal preferred by the petitioners before the Appellate Deputy Commissioner, Vijayawada was dismissed for non-payment of 12.5% of the disputed tax. The petitioners now seek permission to prefer a Second Appeal to the Tribunal against the said order. As the period of limitation, prescribed for preferring a second appeal, has already expired, we see no reason to grant liberty as sought for.

The Writ Petition fails and is accordingly dismissed. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed.

_________________________________ (RAMESH RANGANATHAN, ACJ) _______________ (T.RAJANI, J) 27th June 2017 RRB