GOWRU MUTTAIAH Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner in this T.R.C. is a dealer within the meaning of the A.P. General Sales Tax Act. The petitioner deals in paddy and rice. On 25/03/1976, the assessment of the petitioner relating to the assessment year 1971-72 was made by the assessing authority on beast of judgment basis. Tax was imposed on a total estimated turnover of Rs. 10,00,000.

(2.) Against that order of assessment, the petitioner-assessee preferred an appeal to the Assistant Commissioner under section 19 of the abovementioned Act. That appeal was partly allowed be the appellate authority and assessment was confined by the appellate authority to a turnover of Rs. 2,56,210.

(3.) Long prior to the order of assessment made on 25/03/1976, the record slips and other materials in possession of Jayalakshmi Rice Mill which is a third party to these proceedings were inspected by the assessing authority. But the material which those books furnished was not taken note of by the assessing authority in making the order of assessment on 25/03/1976. However, on 20/03/1979, i.e., about two years after the Assistant Commissioner had allowed the assessees appeal, the assessing authority issued a notice under section 14(4) of the above Act calling upon the assessee to show cause why escaped turnover should not be brought to tax. The escaped turnover mentioned in the notice represents Rs. 4,14,750. After following the procedure, the assessing authority reassessed the assessee on 26/03/1979, on a turnover of Rs. 6,71,060. Against that order of reassessment, the assessee had preferred another appeal before the appellate authority and subsequently to the Sales Tax Appellate Tribunal. Having failed before those Tax Tribunals, he has come to this Court by way of this T.R.C.