SHRIRAM REFRIGERATION INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) ASSAILING the orders of Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad in Appeal No. R/44/99 -2000, dated 5 -7 -2000, the present appeal has been preferred. The appellant M/s. Shri Ram Refrigeration Industries, Balanagar is a registered dealer under APGST Act, 1957 and assessee on the rolls of CTO, Ferozguda Circle. The assessment year relates to 1995 -96. The assessee filed A2 returns. The CTO, Ferozguda passed the assessment order after perusal of the accounts produced by the Accounts Executive of the Appellant. The net turnover disclosed by the assessee is Rs. 12,99,33,851/ -. The present appeal is restricted only to the extent of forfeiture order made by the Assessing Authority, which was confirmed by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. The relevant portion for adjudication in the present appeal, culled out from the orders of the assessing authority and the appellate authority is as follows:

(2.) FURTHER , the assessee charged the following taxes in excess to that payable to the Government which are liable to be forfeited under Section 30 -C of the APGST Act, 1957.

(3.) AFTER hearing, the assessing authority forfeited the excess tax collected to the tune of Rs. 80,875/ - in accordance with Section 30 -C of the APGST Act. The Appellate Deputy Commissioner confirmed the above order, taking the same view as expressed by the Assessing authority in the order and forfeiture order, passed simultaneously. In the appeal grounds, it has been contended as follows.