SRINIVASA TRADING COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE two appeals have been filed by M/s. Sri Srinivasa Trading Company, Jammalamadugu, against the orders of the Appellate Deputy Commissioner (CT), Kurnool, in appeals filed against the orders of the Commercial Tax Officer No. II, Proddatur. The details are as follows: -

(2.) THE point for consideration is whether the appellate authority was not justified in remanding the matter without accepting the contention that the proceedings were barred by limitation. While disposing of the writ petitions filed against the proceedings their Lordships of the High Court have set aside the proceedings on the ground that they were passed without issuing the requisite notice. They however observed that the order would not preclude the respondents from taking such proceedings as were open to them in law. The assessing authority construed these observations as the order of remand by the High Court. Both the assessing authority and the appellate authority were of the view that the matter was remanded to the assessing authority and therefore the assessing authority would have time to pass orders afresh upto three years from date of the receipt of the order in the writ petitions. The appellant as well as the authorised representative at the time of hearing contended that the order cannot be construed as remand. The State Representative insisted that the observations of the High Court would amount to remand and Section 24 -A would set in.