JAWAJI INDUSTRIES PARTNERSHIP FIRM, REP BY ITS AUTHORISED SIGNATORY MR. J. RAGHURAM Vs. THE COMMERCIAL TAX OFFICER [FAC]

JUDGEMENT

(1.) THE writ petition is filed for a writ of Certiorari or any other appropriate writ or direction to quash the impugned reassessment order passed by the respondent on 15.6.2001 for the assessment year 1997 -98 as the same was passed in gross violation of principles of natural justice and also to declare that the petitioner is not liable to purchase tax under Section 6 -A of the A.P. General Sales Tax Act, 1957 in view of the decision of Sales Tax Appellate Tribunal in the case of Kalyani Enterprises which is binding on the respondent and also for passing other suitable orders in the ends of justice.

(2.) THE facts in brief are as follows; The respondent herein had summarily issued an ex parte order dated 15.6.2001 ref erring to controversy of assessment of turnover under Section 6 -A by way of earlier provisional assessment, the order of the Appellate Deputy Commissioner there on, the revision by the Joint Commissioner and the disposed of appeal on provisional assessment by Tribunal as infructuous. It is further stated that the subsequent orders of Joint Commissioner and the Sales Tax Appellate Tribunal pertaining to provisional assessment for April to June 1997 have necessitated examination of assessment record. It was further stated that final assessment supercedes the provisional assessment and the respondent having passed final assessment order on 9.1.1999 without controversy and having got the petitioner's Tribunal appeal against the order of the Joint Commissioner in respect of provisional assessment disposed of as infructuous, cannot resort to redoing the final assessment and making addition as if there is decision on merits justifying the levy. It was further averred that the respondent re -fixed the turn over making an addition of Rs.14,83,430/ - as purchase turnover of logs for entire year and raised additional demand of Rs.1,78,012/ - and the levy of purchase tax is illegal since the Sales Tax Appellate Tribunal has held in the case of KALYANI ENTERPRISES1 that the levy of purchase tax on logs cut into sizes is invalid following the decision of the Supreme Court in the case of DEPUTY COMMISSIONER OF SALES TAX VS. PIO FOOD PACKERS2 and the decision of the Madras High Court in STATE OF TAMIL NADU V. C.KANCHANAMALA3. It was further averred that the decision is binding on all the authorities under the Act as held by this Court in THE STATE OF ANDHRA PRADESH VS. HYDERABAD ASBESTOS CEMENT PRODUCTS LIMITED, HYDERABAD4.Further it is averred that in any case, the respondent observed in the assessment order that the petitioner is not eligible for set off of tax paid at the preceding point of sale as the logs were purchased from riots and that the respondent over looked the crucial fact that when he is levying purchase tax in the petitioner's assessment itself, it should stand reduced from the tax payable on cut sizes from the logs.

(3.) THE learned Government Pleader was called upon to get instructions on the aspect whether notice had been given and that an opportunity had been given to the writ petitioner before making the impugned order. The learned Government Pleader on the basis of the written instructions had submitted that no such notice or opportunity was given to the petitioner in this regard. Hence, we are satisfied that the impugned order was made by the respondent without issuing any notice muchless giving any reasonable opportunity and hence it is in gross violation of principles of natural justice.