1976 (3) TMI 215 - HC - VAT and Sales Tax

Summary

Issues Involved:
1. Whether the assessee can question a portion of the original order of assessment not appealed under section 19 of the Andhra Pradesh General Sales Tax Act in an appeal under section 21 of the Act.
2. Whether the Tribunal is competent to entertain an appeal directly against a portion of the assessment order not appealed under section 19 or revised under section 20 of the Act.

Issue-Wise Detailed Analysis:

1. Questioning Portions of the Original Order of Assessment:
The primary issue addressed is whether an assessee can dispute parts of an original assessment order not previously appealed under section 19 of the Andhra Pradesh General Sales Tax Act in an appeal under section 21. The court examined conflicting precedents, including A. Thippanna Rayappa v. Government of Andhra and Oversea Mica Exports, which allowed such disputes, and T.R.C. No. 53 of 1967 and Kaliki Veera Reddy and Co. v. State of Andhra Pradesh, which did not. The court concluded that the Tribunal's jurisdiction under section 21 is confined to the subject-matter of the appeal. Therefore, if a dealer has not objected to a part of the order before the Assistant Commissioner, that part becomes final and cannot be reopened in an appeal under section 21.

2. Tribunal's Competence to Entertain Direct Appeals:
The second issue is whether the Tribunal can entertain an appeal directly against a portion of the assessment order not appealed under section 19 or revised under section 20. The court interpreted section 21 of the Act, which allows appeals to the Tribunal against orders passed by prescribed authorities under section 19 or by the Deputy Commissioner under section 20. The court held that the Tribunal's power to confirm, reduce, enhance, or annul the assessment is limited to the subject-matter of the appeal. The Tribunal cannot entertain an appeal directly against a portion of the assessment order not previously appealed or revised. This interpretation aligns with the decisions in T.R.C. No. 53 of 1967 and Kaliki Veera Reddy and Co. v. State of Andhra Pradesh.

Conclusion:
The court resolved the conflict between the precedents by favoring the view that the Tribunal's jurisdiction is restricted to the subject-matter of the appeal. Consequently, the Tribunal cannot entertain an appeal directly against a portion of the assessment order not previously appealed under section 19 or revised under section 20. The petitions were allowed, aligning with the decisions in T.R.C. No. 53 of 1967 and Kaliki Veera Reddy and Co. v. State of Andhra Pradesh, and the view expressed in Thippanna Rayappa v. Government of Andhra was not upheld.