State Of A.P.,S.T.A.T.Hyd. v. Raghunath Andco.Adilabad.

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE FIFTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRIJUSTICE T.VINOD KUMAR AND THE HONOURABLE SRI JUSTICE PULLA KARTHIK Tax Revision Case No. 157 of 2003 Tax Revision case under Section 22(1) of A.P.G.S.T. Act, against the order dated 15.04.2002 in T.A.No.148l/2002 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, against the order dated 19.06.2001 in O.R.No.2/2000-2001 on the file of the Deputy Commissioner (CT) Adilabad Divisiory Adilabad. Between:

The State of Andhra Pradesh, rep. by the State Representative before s.r.A.r., Door No.5_4_404 to 408, Nampary, "Li,lrJ,f"iilii$;spondent.

And M/s. Raghunath & Co., Cotton & C.A. Dealer, N.H.No.Z Adilabad - 504 oo1'

.Respondent/Appellant.

Counsel for the Petitioner: The Special Govt. Pleader for Taxes. Counsel for the Respondent: Sri Tej Prakash Toshniwal, Advocate. The Court made the following: ORDER

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK TA]< REVISION CASE No.157 OF 2OO3 ORDER: (per Hon'ble Sri Justice T.Vinod Kumar) This Tax Revision Case (TRC) is directed against the order I of the Sales Tax Appellate Tribunal (for short the TribunalJ dated 15.04.20O2 in T.A. No.1481 of 2001 for the assessment year 2OOO-2O01 under APGST Act, 1957. The State is the petitioner in the TRC.

2.

Aggrieved by the order of Deputy Commissioner (CT), Adilabad Division, Adilabad in exercising powers under Section 15 of the APGST Act and passing an order of assessment, vide proceedings No. O.R. No.2I2OOO-2OO1 dated 19.06.20O1, the respondent/ assessee had preferred the appeal before the Tribunal, primarily contending that the power to cause assessment is not vested with the Deputy Commissioner under the provisions of APGST Act and the G.Os issued thereunder and such power being vested with the Commercial Tax.Officer or in a given case with the Assistant Commissioner. Thus, it is contended that, since the assessment order is passed by the Depury Commissioner, the same is without authority of law is the contention of the petitioner.

-) 3.

The Tribunal by considering the submissions made before it by the respondent/assessee held that the Deputy Commissioner is not authorized to make any original assessment and, therefore, the order passed by the Deputy Commissioner is ab initio uoid and accordingly set aside the said l order.

4.

Firstlg, we see no error or inlirmity in the order passed by the Tribunal in setting aside the assessment proceedings. Secondly, it is also to be seen that the power to cause provisional assessment is provided under Section 15 of the APGST Act which specifically states that such power can be exercised in advance during the year (emphasis supplied by Court).

5.

In the facts of the present case,,1hs assessment year involved is 2O00-2001 , i.e., O1.O4.2000 to 31.03.2OO1. Thus, the initiation and passing of the provisional assessment proceedings in June, 2O01 cannot be considered as passed during the said year. In as much as by the time provisional assessment proceedings are initiated, the assessment period has ended, the Assessing Authority as authorized by the Act, could as well take up regular assessment itself and there is no

necessity to cause provisional assessment. For the said reason also, the assessment proceedings cannot be sustained apart from the same being without authority of law. 6.

Accordingly, the Tax Revision Case is without any merit and is, accordingly, dismissed. No costs.

As a sequel, the miscellaneous petitions, if any pending, shall stand closed.

tr/- M.VTJAYA ShASKAR JOINT REGISTRAR //TRUECOPY/ / q) \ SECTION OFFICER To,

1. The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.

2. The Deputy Commissioner (CT) Adilabad Division, Adilabad.

3. Two CCs to the Special Govt. Pleader for Commercial Taxes, High Court for the State of Telangana at Hyderabad [OUT]

4. One CC to Sri Tejprakash Toshniwal, Advocate (OPUC).

5. Two CD Copies JCK ^ PSR /+\^-

HIGH COURT i TVKI & PKI DATED:IS/11/2022 ,i: sE s'rAfa o 4 i.il' 2[:i

ORDER

.;

I TRC.No.157 of 2003 DISMISSING THE TRC WITHOUT COSTS.

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