APPLE GRANITES LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Sri K.Adi Siva Vara Prasad, learned counsel for the petitioner and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax for respondents.

(2.) In the present Writ Petition, challenge is to the proceedings of the 1st respondent dated 31.07.2019. The issue in the present Writ Petition arises under the Andhra Pradesh Entry on Tax of Motor Vehicle into Local Areas Act, 1996 (for short, 'the Act').

(3.) According to the petitioner, the petitioner herein purchased imported Caterpillar 770G Tyre mounted off highway truck (Caterpillar 770G Rear Dumper) in the month of April, 2014. After issuing show cause notices and revised show cause notices and calling for objections, the assessing authority, vide Assessment No.164444 (Entry Tax)/2014-15 dated 31.07.2019, assessed the amount payable as Rs.18,04,380/- towards the tax.