SYNDICATE BANK Vs. SECRETARY GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) This writ petition has been filed on behalf of the Syndicate Bank, represented by its Deputy General Manager, Zonal Office, Hyderabad, questioning the order dated 28/05/1987, passed by Sri A. Balasubba Reddy, MBA, Commercial Tax Officer, Guntakal. It is useful to reproduce the impugned order :

(2.) The bank has also challenged the vires of section 13-B of the Andhra Pradesh General Sales Tax Act, 1957 and rule 56-A framed thereunder as it appears that the source of the impugned order is section 13-B of the Act.

(3.) It will be noticed from the impugned order that, it requires the bank to submit returns in form A-8 in relation to all dealers of sales tax from the whole Circle of Guntakal. It appears to us that the officer concerned has not understood the scheme of the Andhra Pradesh General Sales Tax Act, 1957, including section 13-B thereof.