GAMMON INDIA LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Sri Bhaskar Reddy, learned counsel for the petitioner-assessee and the learned Special Government Pleader for Commercial Taxes Sri Venkatadri for the respondent-Revenue. The endorsement dated October 20, 2010 by the respondent declining to exercise jurisdiction for rectification under rule 60 of the Andhra Pradesh Value Added Tax Rules, 2005, on the petitioner's application dated September 14, 2010 for such rectification, is assailed in this writ petition.

(2.) The impugned endorsement reads:

(3.) The petitioner is a registered dealer and an assessee on the rolls of the respondent. For the assessment year 2007-08 it filed its monthly returns and paid the taxes as per the returns. The assessment was completed by the respondent through proceedings dated November 4, 2009 determining output tax of Rs. 99,21,559 as against Rs. 93,82,401 reported by the petitioner, disallowing certain deductions claimed towards the overheads like site rent, staff salary and office and administrative expenses such as telephone, staff conveyance, etc., on the ground that these are not eligible for deduction in terms of rule 17(1)(e) of the Rules.