SHYAM OIL CO. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE only point that arises for consideration is whether the Commercial Tax Officer, (for short, 'the assessing authority') can exercise the powers conferred under sub -section 2 of Section 20 after the Appellate Deputy Commissioner has exercised his powers and allowed the appeal? The brief facts of the case are as follows.

(2.) THE appellant M/s. Shyam Oil Co., Kishangunj, Hyderabad are the registered dealers on the rolls of Dy. Commercial Tax Officer, Osmangunj Circle, Hyderabad. The Dy. Commercial Tax Officer, Osmangunj finally assessed the appellant for the year 1993 -94 under APGST Act on 25 -07 -1994. Subsequently, the same Dy. Commercial Tax Officer exercising powers under Section 14(4)(c) of the APGST Act, 57 revised the earlier assessment order by his order dated 26 -12 -1997. Aggrieved by the same, the appellant preferred an appeal before the Appellate Deputy Commissioner (CT)., Punjagutta. The appellate authority allowed the appeal by his order dated 28 -03 -1998 and set aside the revision made under Section 14(4)(c).

(3.) THE only point raised by the learned Counsel for the appellant is that once the appellate authority has exercised the powers and allowed the appeal, a subordinate officer cannot revise the same in the guise of exercising powers under sub section 2 of Section 20 of APGST Act, 57. Section 20 is as follows.