1996 (2) TMI 475 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to the legality of rule 45(1-B) of the A.P. General Sales Tax Rules, 1957 - Allegation of unconstitutionality and ultra vires of the main provisions of the A.P. General Sales Tax Act - Request for a writ of mandamus to prevent action against the petitioner based on the impugned rule.

Detailed Analysis:
The petitioner, belonging to the Marwadi community, migrated to Andhra Pradesh and has been conducting business in Vijayawada. He maintains accounts in Hindi using Devanagari numericals, which have not been objected to by tax authorities in previous scrutiny. However, a notice was issued by the third respondent directing the petitioner to use international numericals only, despite the description being in a language other than English. The petitioner sought relief through a writ petition, challenging the legality of the notice and the rule.

The respondents contended that the direction to use international numericals was based on rule 45(1-B) of the Rules, emphasizing the practical difficulty in following Devanagari numericals. They argued that the notice was merely a show cause notice, allowing the petitioner to present objections. The government also issued instructions for strict implementation of language and numerical provisions in maintaining accounts by dealers.

In arguments, the petitioner's counsel asserted that maintaining accounts in Devanagari was in line with the APGST Act, making rule 45(1-B) unconstitutional under various articles of the Indian Constitution. Legal precedents were cited to support the contention, emphasizing the shape and form of numerals in official documents.

Conversely, the Government Pleader for the respondents defended the rule's validity, citing its alignment with the Constitution and the APGST Act. It was noted that the petitioner used international numericals in sale receipts and other documents, indicating adaptability to the prescribed format.

The Court analyzed the situation, distinguishing between language and numericals, emphasizing the official use of international Indian numerals as per the Constitution. It was concluded that rule 45(1-B) did not violate constitutional articles, as the authorities were empowered to set rules for account maintenance. Consequently, the writ petition was dismissed, ruling in favor of the respondents.