TADIKONDA PATTABHIRAMACHANDRA RAO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) One Ms. Seethadevi, Deputy Commissioner, Commercial Taxes was ke-pt in full additional charge of the post of Joint Commissioner, Commercial Taxes, by an order dated 15/09/1989 and with effect from that date she functioned in the capacity of Joint Commissioner till 21/01/1990. In exercise of her statutory power as Joint Commissioner, by an order dated 23/10/1989, she revised an order passed by the Deputy Commissioner. Challenging the revisional order passed by her the petitioner herein, a registered dealer under the Andhra Pradesh General Sales Tax Act, filed an appeal before the Sales Tax Appellate Tribunal which by its order dated 28/06/1993, dismissed the appeal holding that Ms. Seethadevi during the period when she held full additional charge of the post of Joint Commissioner was fully competent to exercise revisional jurisdiction under the Andhra Pradesh General Sales Tax Act. Challenging the same the present T.R.C was filed under Section 22 of the Act.

(2.) Shri Srinivasa Reddy, learned counsel for the petitioner, has invited our attention to G.O. Rt. No. 232, Revenue (CT-1) Department dated 13/02/1990, wherein the Government declared that Ms. C. Seethadevi, Deputy Commissioner, was competent to exercise all the statutory powers of Joint Commissioner "during her full additional charge of the post of Joint Commissioner"

(3.) and, therefore, the revisional orders passed by her would have legal effect only with effect from 13/02/1990, but not prior to that.