High Court for State of TelanganaWP/46988/2018disposed of no costs

M/S. Lakshmi Traders v. The State Of Andhra Pradesh

2018-12-27V Ramasubramanian,P.Keshava Rao2 pages

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH HONOURABLE SRI JUSTICE V.RAMASUBRAMANIAN AND HONOURABLE SRI JUSTICE P. KESHAVA RAO Writ Petition No.46988 of 2018 Between:

M/s. Lakshmi Traders, Vizianagaram, represented by its Proprietrix, Mars. Kalagarla Lakshmi, W/o Kalagarla Gupta, aged about 56 years, Vizianagaram District, A.P.

... Petitioner Vs.

The State of Andhra Pradesh, represented by its Principal Secretary, Revenue CT Department, Velagapudi, Amaravathi, Guntur District and 3 others ... Respondents Counsel for Petitioner :

Mr. V. Ganesh Bhujanga Rao Counsel for Respondents 1&2:

G.P. for Revenue (AP)

VRS, J & PKR, J W.P.No.46988 of 2013 HONOURABLE SRI JUSTICE V.RAMASUBRAMANIAN AND HONOURABLE SRI JUSTICE P. KESHAVARAO Writ Petition No.46988 of 2018 Order: (per V.Ramasubramanian, J.) Aggrieved by an order of re-assessment passed under the Central Sales Tax Act, 1956, without considering the F-declaration forms filed by the petitioner, the dealer has come up with the above writ petition.

2. Heard Mr.V. Ganesh Bhujanga Rao, learned counsel for the petitioner and Mr. S. Suribabu, learned senior standing counsel for the respondent-Department.

3. Under Rule 12 (7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, the 2nd respondent is empowered to consider FForms submitted after the assessment provided a sufficient cause is shown.

4. Therefore, the writ petition is disposed of directing the petitioner to submit within two weeks of receipt of a copy of this order, the Fdeclaration forms along with a petition showing sufficient cause for not filing them in time. Upon the petitioner filing the F-declaration forms and the affidavit, the 2nd respondent shall reconsider the matter and pass orders in accordance with law.

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

_______________________ V.RAMASUBRAMANIAN, J __________________ P. KESHAVA RAO, J Date: 27-12-2018 Ksn