CARRIER AIRCON LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) TWO short questions that fall for adjudication in this appeal are:

(2.) AGGRIEVED , the appellant questioned the said order before the Appellate Deputy Commissioner (CT), Punjagutta Division who by order dated 26 -06 -2002 allowed the appeal in favour of the appellant. However, the Additional Commissioner (CT), Legal, office of the Commissioner of Commercial Taxes by order dated 13 -05 -2003 set aside the order of the Appellate Deputy Commissioner in exercise of power under Section 20(2) of the Act. The appellant being aggrieved by the revision order challenges in this appeal.

(3.) THE learned Counsel for the appellant vehemently contended that forfeiture of Rs. 2,73,614/ - without issuing show cause notice is illegal. Forfeiting the amount in the assessment order without passing separate order is also contested by him. In this regard, the learned Counsel relied on the case between Konathala Ramalingaswamy and Venkata Uma Maheswara Rao vs. State of Andhra Pradesh, (2002) reported in 35 APSTJ p. 44. We have perused the said judgment. The relevant portion of the judgment is extracted below.