RAJASTHAN SUPPLYING AGENCIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is directed against the order of the Appellate Deputy Commissioner (CT), Vijayawada (The ADC for short) whereunder he has confirmed the order of the Assistant Commercial Tax Officer (Regns.), Park Road, Vijayawada ('The ACTO' for short) rejecting permission to the appellant to continue the business of Hindu Undivided Family ('HUF' for short) after the death of its Kartha on the same registration. FACTS: - -

(2.) THEREFORE , the instant second appeal is preferred by the appellant assailing the legality and validity of the impugned order.

(3.) RIVAL CONTENTIONS: - -