AFCONS PAULING I LTD Vs. C T O

JUDGEMENT

(1.) .The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, for short "the Act". For the year 1993-94, it is stated, the sales tax was already assessed, but by way of re-assessment, the quantum of tax has been enhanced, by order dated 28-2-1995 passed by the first respondent. That order was served on the petitioner on 28-3-1995. The peri tioner fi led the appeal on the very next day i.e., 29-3-1995 before the second respondent. It also filed an application to say the recovery of the tax pending disposal of the appeal. The petitioner was directed to pay the tax within three days and as that would be expiring to-day, the petitioner approached this Court praying for a writ of mandamus declaring that the demand of tax within three clays is illegal arbitrary.

(2.) . Sri P. Srinivas Reddy, the learned Counsel for the petitioner submits that under Section 16 of the Act, the authorities are bound to grant 15 days time and that in the statutory form of notice 30 days time is fixed; therefore, the demand of tax within three days of the receipt of the demand notice is wholly illegal and arbitrary.

(3.) . Heard the learned Government Pleader for Commercial Taxes.