ASSOCIATED AUTO SERVICE Vs. COMMERCIAL TAX OFFICER VIJAYAWADA

JUDGEMENT

(1.) THE three writ petitions can be disposed of by a common judgment as the question of law to be decided is identical in all the matters. Petitioners are authorised dealers for Hero Honda Motor Cycles for the Districts of Krishna, Guntur and Prakasham. They have own branches at Vijayawada, Guntur, Ongole, Piduguralla, Gudivada and Machilipatnam. It is also the case of the petitioners that they appointed as sub-dealers in these three districts. The Hero Honda Motors, New Delhi, dispatches two-wheelers of various models and also parts and accessories, in turn petitioners also despatches the required number of two-wheelers to its branches and sub-dealers for sale.

(2.) IT is the case of the petitioners that they are maintaining the records in accordance with the provisions contained in the Sales Tax Act and reporting the sales turnover to the assessing authorities from time to time. In effect, the submissions of the petitioners is that they have been conducting the business in accordance with law. The assessments for the years 2002-03, 2003-04, 2004-05 were also completed by the assessing authorities and the assessments have become final.

(3.) THE petitioners submit that the inspection was conducted on the instructions of the fourth respondent-Commissioner of Commercial Taxes. Even inspection was conducted only in the showrooms and that the actual stocks lying in the godowns and available with the sub-dealers were not taken.