Download Andhra Pradesh VAT FORM APP 404: Memorandum of Civil Miscellaneous Petitions under AP Value Added Tax Act
As per Andhra Pradesh VAT rule [Under Section 34(7)] [See Rule 48] every application for review under sub-section (7) of Section 34 or sub-section (4) of Section 35 to the High Court shall be on Form APP 404 or Form APP 405 respectively and shall be verified in the manner specified therein.
It shall be preferred within one year from the date of communication to the petitioner of the order sought to be reviewed, and where it is preferred by the dealer be accompanied by a fee of hundred rupees.
As per section 34(7)- (a) The High Court may, on the application of the dealer or the authority prescribed review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order;
(b) The application for review shall be preferred within such time, and in such manner as may be prescribed and shall, where it is preferred by the dealer, be accompanied by a fee of Rupees one hundred only.