RELIANCE AUTOMOBILES Vs. STATE OF ANDHRA

JUDGEMENT

(1.) THIS is an application, for the issue of a writ of mandamus or any other appropriate writ for directing the Commercial Tax Officer, I Circle, Hyderabad, to forbear from proceeding further against the petitioner in the matter of the assessment for the year 1955-56, on the basis of his notice dated the 10th January, 1958, and to refund the sum of Rs. 65,763-7-3 collected from him towards the assessment for the years 1954-55 and 1955-56.

(2.) THE petitioner avers that he is a local agent for Hindustan Motors and Willys Jeeps, imported from America, which he purchases from dealers at Calcutta and Bombay. It is stated that for the assessment year 1954-55 the respondent collected Rs. 29,199-3-6 as sales tax on the sale transactions in automobile parts affected by the petitioner. It is the petitioner's contention that the said levy and collection are not authorised by law.

(3.) THE petitioner's claim for refund of the amounts paid by him is not tenable in this writ proceedings.