ARIHANTH AUTOMOBILES Vs. DEPUTY COMMERCIAL TAX OFFICER-I

JUDGEMENT

(1.) Heard Sri Narendra Chetty, learned counsel for the petitioner and Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes for the respondents. An order of assessment dated June 19, 2012 passed by the first respondent for the tax period February 1, 2009 to March 31, 2011 and upheld in appeal by the third respondent vide ADC Order No. 2129, Appeal No. 37/2012-13 (KNL), dated November 8, 2012 is challenged in this writ petition, inter alia, on the ground that authorization was issued by the Deputy Commissioner (CT), Kurnool, to the first respondent-assessing authority to assess the petitioner's case in case of detection of any under-declaration of turnover .

(2.) Pursuant to an authorization for audit, the first respondent conducted audit on September 6, 2011 and forwarded audit report to the Deputy Commissioner concerned. The Deputy Commissioner, thereupon passed an order dated January 21, 2012 authorizing the first respondent to proceed to assessment if satisfied that there was an under-declaration of turnover.

(3.) The petitioner-assessee questioned the order of assessment dated June 19, 2012 before the third respondent, on the ground that there was no valid authorization for assessment as also on the merits of the assessment order. The third respondent while rejecting the appeal despite noticing that the Deputy Commissioner concerned had issued a conditional authorization to assess the petitioner's case, in case of detection of any under-declaration of the turnover, declined to invalidate the assessment order. In the circumstances, the primary and appellate orders are challenged in this writ petition.