SARADA TRADERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) M /s. Sarada Traders, Kurnool have preferred this appeal challenging the revision order of the Additional Commissioner (CT) & Joint Commissioner (CT) (Legal)., Office of the Commissioner of Commercial Taxes, A.P., Hyderabad in CCT's Ref. No. L.III(3)/949/93, dated 25 -11 -1996. The connected facts in chronological sequence run as follows:

(2.) M /s. Sarada Traders, Kurnool, dealers in Garlic, Jeera, Menthi etc., and assesses on the rolls of the Commercial Tax Officer, No. II Circle, Kurnool were provisionally assessed on gross and net turnovers of Rs. 51,18,020/ - and Rs. 51,17,370/ - respectively for the months from April, 1986 to February, 1987 based on the shop inspection made by the Dy. Commercial Tax Officer (Int)., Kurnool including the estimated suppressed turnover of Rs. 26,53,603/ - to the best of judgment in G.I. No. 2076/86 -87, dated 20 -04 -1987.

(3.) AGAIN aggrieved, the appellants carried the assessment in second round of appeal before the Appellate Deputy Commissioner (CT), Kurnool who in Appeal No. H5/91 -92 (KNL), dated 15 -3 -1993 allowed the appeal observing that the orders impugned before him was barred by limitation in terms of Section 24 -A of the APGST Act. The Additional Commissioner (CT) and Joint Commissioner (CT) (Legal)., Office of the Commissioner of Commercial Taxes in CCT's Ref. No. L.III(3)/949/93, dated 25 -11 -1996 after scrutinizing the records noticed that the assessment was made under Section 14(1) but not under Section 24A and hence the assessment was passed within the prescribed period of four years.