ALUMECO INDIA EXTRUSION LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WHILE Writ Petition No. 52 of 2009 arises under the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the APVAT Act"), Writ Petition Nos. 53 and 54 arise under the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the APGST Act"). The first writ petition relates to the validity of an assessment order and the second and the third writ petitions relate to the validity of reassessment orders.

(2.) PURSUANT to a search conducted on the petitioner -company, the Central Excise Department issued a notice calling upon them to show cause as to why action should not be taken against them, under the provisions of the Central Excise Act, 1944 and the Rules made thereunder, for violation of the provisions mentioned in the notice. The Vigilance and Enforcement Wing of the Commercial Taxes Department seems to have forwarded a copy of the show -cause notice, issued by the Central Excise Department, to the assessing officer who, solely on the basis of the said show -cause notice, issued a show -cause notice to the petitioner, and after receipt of their objections thereto, passed assessment/reassessment s.

(3.) SRI P. Balaji Varma, learned Special Standing Counsel for the Commercial Tax Department would, on the other hand, submit that there is no prohibition in law precluding the assessing authority from relying on the show -cause notice issued by the Central Excise Department or the enquiry made thereafter and that the assessment/reassessment orders could not be faulted on that ground.