DURGA TRADING COMPANY Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) SIMILARITY of facts is the primary ground on the basis of which we would dispose of these two cases by this common judgment. Both the petitioners are registered dealers on the rolls of the Andhra Pradesh General Sales Tax Act carrying on business in chillies and pulses in Guntur. The relevant assessment year is 1991 -92, Illustratively, we may refer to the facts in W.P. No. 9607 of 1993. The assessment order was passed by the Commercial Tax Officer, Guntur on 30.1.1993 is assessment No. 16413/91 -92 determining the net taxable turnover of the assessee at Rs. 2,68,03,382/ - It is mentioned in the assessment order that the assessee by their letter dated 4.1.1993 requested time for filing of objections, but they did not file any objections even though sufficient time was allowed and so construing that they have no objections to file, the assessment order was made on 30.1.1993. Aggrieved by that, the assessee preferred Appeal No. 6/93 -94 to the Appellate Deputy Commissioner (CT) Guntur, who allowed the same taking the view that the question is covered by the decision of the Supreme Court in Commissioner of Sales Tax, Uttar Pradesh Vs. Bakhtwarlal Kailash Chand Arti (1) 15 APST/217. The petitioner is seeking a direction to the assessing authority to implement the appellate order.

(2.) THE learned Government Pleader for Commercial Taxes has represented that without calling for the records, the appeals were disposed of.

(3.) THE Appellate Deputy Commissioner shall call for the records of the assessing authority and pass orders only after going through the records and considering the contentions of the assessees as well as the department representative. The appellate orders should contain reasons for the conclusions reached by the Appellate Deputy Commissioner. The appeals should be disposed of within three months from the date of receipt of a copy of this order. With the aforesaid directions, both the writ petitions are disposed of.