Section 7 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
7. Registration of appeals.
(1)On receipt of an appeal, the Secretary concerned shall endorse on it the date of its receipt. The Secretary concerned shall thereafter, as soon as possible, examine:-(i)Whether the person representing it has the authority to do so; and (ii)Whether it confirms to the provisions of the Act, the rules and these regulations.If he Secretary concerned is satisfied on these points he shall cause it to be registered in a register to be kept for the purpose.(2)If the Secretary concerned finds that the appeal does not confirm to the requirements of the Act, the rules and these regulations, he shall call upon the party by a notice in form 'A' to remedy the defect or defects within a reasonable period to be specified by him. The Secretary may, for sufficient cause, extend the said period, if the defect or defects are remedied within the period allowed, the Secretary shall cause the appeal to be registered.(3)If the defects are not remedied within the period allowed, the Secretary shall make a report to that effect to the Chairman of that jurisdiction who may reject the appeal or fix a date for hearing the matter and give due notice of such hearing to the party and State Representative of Form 'B'.(4)On the date so fixed, the Tribunal shall, after hearing the party and the State Representative, pass orders directing either the registration of the appeal or its rejection. Where the appeal is rejected the Tribunal shall record its reasons for doing so.(5)When an appeal is presented after the period prescribed under the Act, it shall be accompanied by a petition supported by an affidavit setting forth the facts on which the applicant relies to satisfy the Tribunal that he had sufficient cause for not preferring the appeal within such period. Such appeal shall not be admitted unless notice has been given to the respondent and his objections have been heard and the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal in time.The notice under sub-regulation (5) shall invariably mention, among others, the date on which the appeal was presented to the Secretary under Regulation 6 and also the challan number and date on which the appeal fee was paid according to Rule 44 of the AP VAT Rules, 2005.
