REGENT COMPUTRONICS PVT. LTD.

GAMMON INDIA LTD Appellant

V/S

SPL.CHIEF SECRETARY Respondents

Referred Judgements :-

LORD TANTERDEN IN SURTEES V. ELLISON [REFERRED TO]
KAY V. GOODWIN [REFERRED TO]
MUNSHILAL BENIRAM JAIN GLASS WORKS V. S.P.SINGH [REFERRED TO]
BASANT SINGH V. RAMPAL SINGH [REFERRED TO]
BEAR LAKE AND RIVER WATERWORKS AND IRRIGATION CO. V. GARLAND [REFERRED TO]
KESHAVAN MADHAVA MENON VS. STATE OF BOMBAY [REFERRED TO]
STATE OF PUNJAB VS. MANOHAR SINGH PRATAP SINGH [REFERRED TO]
BRIHAN MAHARASHTRA SUGAR SYNDICATE LIMITED VS. JANARDAN RAMCHANDRA KULKARNI [REFERRED TO]
QUDRAT ULLAH VS. MUNICIPAL BOARD BAREILLY [REFERRED TO]
INDIA TOBACCO COMPANY LIMITED VS. COMMERCIAL TAX OFFICER BHAVANIPORE [REFERRED TO]
M S SHIVANANDA H S RAMCHANDRA VS. KARNATAKA STATE ROAD TRANSPORT CORPORATION:KARNATAKA STATE ROAD TRANSPORT CORPORATION [REFERRED TO]
COMMISSIONER OF INCOME TAX U P VS. SHAH SADIO AND SONS [REFERRED TO]
GURCHARAN SINGH BALDEV SINGH VS. YASHWANT SINGH [REFERRED TO]
GAJRAJ SINGH VS. STATE TRANSPORT APPELLATE TRIBUNAL [REFERRED TO]

JUDGEMENT

(1.) LEAVE granted.

(2.) THE principal question which falls for adjudication in these appeals is regarding the jurisdiction of the Assistant Commissioner of Commercial Taxes, Warangal Division, Andhra Pradesh in initiating and completing penalty proceedings under the Andhra Pradesh General Sales Tax Act, 1957 (for short A.P.G.S. Tax Act) after its' repeal.

(3.) THE appellant, after a few weeks, received two more notices PR No. 1/2005 and PR No. 2/2005 on 12-4-2005 from the Assistant Commissioner, Commercial Taxes. In these notices also it is incorporated that the appellant had falsely issued Form-G and claimed reduced rate of tax from the sellers.

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GAMMON INDIA LTD Vs. SPL CHIEF SECRETARY

Referred Judgements :-

JUDGEMENT

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