LAWS(APH)-1996-2-59

CHAMPATLAL Vs. STATE OF ANDHRA PRADESH REP

Decided On February 20, 1996
CHAMPATLAL Appellant
V/S
STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY Respondents

JUDGEMENT

(1.) Y.V. NARAYANA, J.: This writ petition is filed seeking issuance of a writ of mandamus declaring that Rule45(1-B) of the A.P. General Sales TaxRules, 1957 (in short 'theRules')as illegal, unconstitutional and ultra vires of the main provisions of the AP. General Sales Tax Act VI of 1957 and consequently to direct the respondents not to take any action against the petitioner as per the notice issued by the third respondentin Rc.No.20/87, dated 20-1-1987.

(2.) The brief facts of the case are: the petitioner belongs to Marwadi community. He was bom in Rajasthan State. He migrated to the State of Andhra Pradesh and settled in Vijayawada, Krishna District. The petitioner has been doing business in Vijayawada He has been maintaining the accounts in Hindi by using Devanagari form of numericals in the books of accounts. The books of accounts maintained by him are being produced before the Income-tax, Central Excise and Sales-tax authorities for scrutiny. None of the authorities have raised any objection so far for maintaining the numericals in Marwadi language. The third respondent issued the impugned notice directing the petitioner to maintain his accounts using Intemational numericals only, even though the descriptions being written in a language other than English. The said notice was received by the petitioner on 24-1-1987. The petitioner made a request on 30-3-1987 to the third respondent requesting him to drop the proceedings. Since the third respondent threatened the petitioner that coercive steps will be taken under the provisions of AP.G.S.T. Act, if the impugned order is not followed, the petitioner filed the present writ petitioner seeking the above relief.

(3.) A counter-affidavit is filed on behalf of the respondents contending as follows. The respondent-authorities are not insisting the petitioner to maintain the accounts using lntenational language;but directed the petitioner to adopt International numericals as per Rule 45(1 -B)of the Rules as they found it difficult to follow Devanagari numericals. It is further stated that the impugned notice is only a show-cause notice, the petitioner would have filed his objections to the same before the respondent-authorities. The Govemment also,in its Memo No.569/21/87-2, Revenue, dated 24-3-1987, requested the Commissioner of Commercial Taxes to issue necessary instructions to the Commercial Taxes Officers to see the provisions regarding the language and numericals to be adopted in maintaining the accounts by the dealers are implemented strictly. There are no merits in the writ petition and the same is liable to be dismissed.