SHANKER VILAS Vs. COMMERCIAL TAX OFFICER III GUNTUR

JUDGEMENT

(1.) The petitioner seeks a declaration that clause (b) of Notification II appended to G.O.Ms. No. 1025, Revenue Department, dated 22/08/1986 is ultra vires of the A.P. General Sales Tax Act, 1957 and Act 18 of 1985 and section 6 of the Constitution (46th Amendment) Act, 1982 and to strike down the same. The petitioner also seeks the quashing of the order of the Commercial Tax Officer-III, Guntur, respondent No. 1 herein, bearing No. 1409/86-A4 dated 2 7/10/1986.

(2.) An identical question arose for consideration in Writ Petition No. 3242 of 1987 [Nadimane Hotel (Pvt.) Ltd. v. Government of Andhra Pradesh [1988] 68 STC 80] before a Division Bench of this Court to which one of us (Anjaneyulu, J.) was a party. The matter has been dealt with at length in that case. We do not, therefore, consider it necessary to cover the issues under consideration once again.

(3.) The petitioners contention is that in view of the Commercial Tax Department asserting its claim for payment of sales tax in respect of restaurant sales a provision was made in the books in respect of sales during the years 1980-81 and 1982-83 and deduction was claimed in the corresponding income-tax assessments of the petitioner. The petitioner contends that the provision made in the books with reference to which claim for deduction was made in the income-tax assessment should not affect the petitioners right to claim that the restaurant sales are not liable to be taxed pursuant to G.O.Ms. No. 1025 dated 22/08/1986.