SENATE FASHIONS Vs. DEPUTY COMMISSIONER CT WARANGAL DIVISION

JUDGEMENT

(1.) THE petitioner, a manufacturer of garments, was provisionally assessed for the tax assessment year 1999-2000 by the Assistant Commissioner (CT) (Int.), Warangal Division, Warangal. In the provisional assessment, the tax liability was determined to the tune of Rs. 4,63,273 as per the provisions of the A. P. General Sales Tax Act, 1957 by order dated November 19, 2000, which was served on the petitioner on January 6, 2001.

(2.) AS against the provisional assessment order made by the assessing authority the petitioner filed an appeal before the appellate authority, i. e. , second respondent on February 3, 2001 and the same is pending.

(3.) WHILE so, the Government promulgated an Ordinance (Ordinance No. 3 of 2001) called as the Andhra Pradesh Sales Tax (Settlement of Disputes) Ordinance, 2001 providing a scheme for the settlement of the disputed tax. The requisite conditions for the application of the scheme provided in the above Ordinance are, that the assessment should have been done before March 31, 2001, appeal filed by the assessee should be pending before the appellate authority as on March 31, 2001 and that the tax liability should remain unpaid.