IMMIDISETTI RAMAKRISHNAIAH Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS tax revision case is directed against the order by majority of the Sales Tax Appellate Tribunal, Hyderabad, in T.A. No. 159 of 1960 on its file. The relevant facts may shortly be stated thus :

(2.) THE year of assessment in this case is 1953-54. The original order of assessment was made on 12th March, 1955, and served on the assessee-petitioner on 1st April, 1955. On 8th March, 1957, the assessing authority issued a notice to show cause why he should not be re-assessed on the escaped turnover, and the same was served on the assessee on 9th March, 1957. Against the said order, the assessee filed a writ petition (W.P. No. 170 of 1957), and in C.M.P. No. 1999 of 1957 he obtained an order from this Court on 18th March, 1957, restraining the Commercial Tax Officer, Visakhapatnam (the assessing authority) to proceed further with the revision of assessment until further orders on the writ petition. The writ petition was eventually dismissed by the High Court on 18th February, 1959.

(3.) THE objections were filed and considered by the assessing authority, and he by his order dated 31st July, 1959, revised the assessment for the year 1953-54, and assessed the dealer on an escaped turnover of Rs. 1,08,413-12-0 in addition to the turnover already determined, and to an additional tax of Rs. 1,693- 15-6. The matter was carried in appeal before the Deputy Commissioner of Commercial Taxes, Kakinada, in Appeal No. 393 of 1959-60 on his file, who dismissed the said appeal. Against that order, the assessee preferred an appeal to the Andhra Pradesh Sales Tax Appellate Tribunal in T.A. No. 159 of 1960.