SIZZLER Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS writ petition is filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari calling for the records pertaining to the order dated 26.09.2013 passed by the 3rd respondent refusing to grant instalments for payment of 12.5% of the disputed tax/penalty and quash the impugned order granting 6 equated monthly instalments for payment of 12.5% of disputed tax/penalty assessed by the 4th respondent and to entertain the appeal No. A/109/2013 -14. It is alleged that the petitioner is Proprietor of Readymade Garments and Hosiery Goods Shop engaged in purchase of material from wholesale dealers and selling the material on retail basis to the customers. The Assistant Commissioner; Intelligence (FAC) Abids Division -2nd respondent herein issued show cause notice dated 29.11.2012 directing the petitioner to file objections against his proposed 'Best Judgment assessment' within seven days. Immediately, the petitioner filed objections in detail on 15.03.2013 followed by written submission pointing out the defects in the proposed best judgment assessment and contended that the best judgment assessment is not valid. But without considering various contentions urged in reply/objections dated 15.03.2013, the 2nd respondent passed an assessment order dated 30.03.2013.

(2.) AGGRIEVED by the assessment order, the petitioner preferred an appeal before the Deputy Commissioner -4th respondent herein within the period of limitation and according to Section 31 of A.P. VAT Act 12.5% of the disputed tax shall be deposited. But without depositing the said amount the appeal was filed. Thereupon the Appellate Deputy Commissioner issued a check memo requesting to deposit 12.5% of the disputed tax with a threat and action to reject the appeal.

(3.) DURING the course of hearing, the counsel for the writ petitioner reiterated the contentions raised in the grounds of writ petition and whereas the Special Government Pleader for Sales Tax contended that Section 22(6)(a) of AP VAT Act is applicable only for payment of admitted tax or penalty but not in respect of deposit of 12.5% of the disputed tax to entertain an appeal. Therefore, no instalments be permitted to the petitioner and prayed to dismiss the writ petition.