AMBICA OIL MILL Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is preferred by M/s. Ambica Oil Mill, Hussaini Alam, Hyderabad against the orders of A.D.C.(CT) Punjagutta Division, Hyderabad dated 17.5.1993 in Appeal No. C/21/92 -93, dated 17.5.1993 remanding the matter in appeal filed against the orders of the Assistant Commissioner (CT) (Intt) No. IV, Enforcement Wing, Hyderabad for giving an opportunity to the appellant to verify the affidavits and examine the statements etc., and pass the orders afresh. The appellant was an assessee on the rolls of the C.T.O., Lad Bazar Circle, Hyderabad running an oil mill at Hussaini Alam and dealing in purchase of groundnut seeds and manufacture and sale of groundnut oil and groundnut cake. The dispute relates to the additions made to the turnover based on the inspection reports and extracts received from the Tondapally Check Post and the Computer Cell of the Commissioner's Office. At the end of the financial year, the C.T.O. Lad Bazar Circle called for the accounts of the appellant for finalisation of the assessment. He checked the accounts on 2.3.90 and arrived at certain turnovers but did not issue any show cause notice. The business premises of the appellant were inspected by the C.T.O. (Intt.) No. III, Enforcement Wing on 22.6.1989 and the physical inventory of the stock found at the business premises was obtained and verified that the books of accounts revealed certain variations. Extracts from the check post records were also verified and found certain variations. On the basis of the material available in the Enforcement Wing, the Asst. Commissioner (CT), No. IV, Enforcement Wing made assessment. In the appeal against the assessment, the matter was remanded back to the assessing authority with a direction to give opportunity to the appellant to verify affidavits and examine statements etc., as the appellant was not given proper opportunity to cross -examine the affidavits and statements recorded by the assessing authority. Hence, the appeal aggrieved against the assessment orders passed.

(2.) THE learned counsel for the appellant has relied upon the decision in : 55 STC 292 in the case of Sri Balaji Rice Company v. C.T.O. No. I Nellore & Others and the orders of this Tribunal in T.A. 1047/89 & 1048/89, dated 26.4.1993. The learned A.R. submits that the plurality of the officers making assessment cannot be ruled out at all in view of the Notification issued by the Commissioner dated 24.7.87 and 16.7.1987, which has undone what has been done in G.O.Ms. No. 1091 Revenue dated 10.6.1987 and the provisos thereto.

(3.) IN the case of Sri Balaji Rice Company v. C.T.O. No. I Nellore & Others : (1984) 55 STC 292, the High Court of A.P. has examined the Notification in G.O.Ms. No. 1091, Revenue, Dt. 10.6.1957 as amended from time to time and has held to the following effect.