MUNAGA PERAIAH Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE petitioner seeks to revise the order of the Sales Tax Appellate Tribunal dismissing an appeal preferred against the judgment of the Deputy Commissioner of Commercial Taxes, Guntur.

(2.) THIS petition relates to the assessment year 1954-55. The petitioner is a dealer in paddy and rice. He was assessed on a turnover of Rs. 2,06,930-9-3 on 1st December, 1955. A notice was issued to him on 31st October, 1958, to show cause why assessment should not be made on the additional turnover on the ground of its having been suppressed and it having escaped assessment in the previous assessment. The explanation submitted by the assessee was rejected and the assessing authority determined the suppressed turnover at Rs. 8,55,506-11-6 and levied a tax of Rs. 13,367-30 nP. The assessee preferred an appeal to the Deputy Commissioner of Commercial Taxes against the additional assessment but it was dismissed and the dismissal was confirmed on further appeal by the Sales Tax Appellate Tribunal.

(3.) AS the answer to the question raised by the learned counsel depends upon rule 17(1) of the Madras General Sales Tax Rules, 1939, as it stood then, which prescribes the period of limitation for making additional assessment, and section 14(4) of the Andhra Pradesh General Sales Tax Act, it is necessary to read them here. Rule 17(1) as it stood then runs as follows :-