ALAPATI JALAIAH Vs. ASSISTANT COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is the son of one Sri Alapati Jalaiah. The said A. Jalaiah died on March 29, 1996. Late A. Jalaiah was carrying on business as a proprietary concern form December 1, 1974 in the premises belonging to the 3rd respondent. After the death of A. Jalaiah, the petitioner obtained fresh registration certificate from the Assistant Commercial Tax Officer. The 3rd respondent objected for the grant of the registration in favour of the son of late A. Jalaiah. Overruling the said objection the 1st respondent granted registration on April 10, 1996. Aggrieved by the same the 3rd respondent filed an appeal before the Appellate Deputy Commissioner for Commercial Taxes. The Appellate Deputy Commissioner for Commercial Taxes directed the Assistant Commercial Tax Officer to cancel the registration certificate issued to the petitioner. Aggrieved by the same the present writ petition.

(2.) THE main argument of the learned counsel for the petitioner is that under section 19 of the Andhra Pradesh General Sales Tax Act, 1957, only a dealer is entitled to file an appeal and the 3rd respondent being not the dealer is not entitled to file the appeal, and therefore the order passed by the Deputy Commissioner for Commercial Taxes is without jurisdiction and without authority of law. In support of his contention he also relied on a judgment of this Court in Smt. Samayamanthula Srihari v. Commercial Tax Officer [1993] 88 STC 446; (1992) 14 APSTJ 229.

(3.) IT is necessary to refer to section 19 of Andhra Pradesh General Sales Tax Act, 1957, which is as follows :