SRI LAKSHMI ENTERPRISES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE writ petition is filed with a prayer as follows:

(2.) THE petitioner is a partnership firm carrying on the business in the sales and distribution of soft drinks. On September 3, 2004, the respondent herein issued notice to the petitioner proposing to provisionally assess the tax liability under the Andhra Pradesh General Sales Tax Act, 1957 (for brevity, "the Act") for the period between April 1, 2004 to June 30, 2004. The notice indicates that the respondent proposed to assess the turnover of the petitioner at Rs. 81,90,200 and also indicated that the petitioner would be liable to pay Rs. 2,17,415.

(3.) THE respondent after receipt of the said reply, kept quiet for almost two years and passed provisional assessment order dated September 7, 2006. Apart from anything else, the assessment orders state that the petitioner did not file any objection to the show cause notice dated September 3, 2004.