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2005 (8) TMI 651 - HC - VAT and Sales Tax
Issues:
Assessment of profession tax on vehicles under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Analysis: The petitioner, registered under the Act, was assessed profession tax on vehicles owned by them. The assessing authority imposed a tax of Rs. 750 per annum on each vehicle, leading to the petitioner challenging the assessment order through a revision under section 16 of the Act. The petitioner argued that tax should be levied on the person and not on the vehicle. The revisional authority dismissed the petition, citing the availability of an alternative remedy through an appeal under section 15(1) of the Act. However, the court highlighted that section 16 of the Act allows for a revision petition even against orders of the assessing authority. The court held that the revisional authority must decide the revision on its merits, setting aside the impugned order and directing the revision petition to be heard and disposed of expeditiously within eight weeks. The court emphasized that the revisional authority's decision was contrary to the provisions of section 16 of the Act, which permits filing a revision petition against orders of the assessing authority. The court noted that the petitioner had the option to choose between an appeal and a revision, and the revisional authority should have considered the revision on its own merits rather than dismissing it based on the availability of an alternative remedy. Therefore, the court allowed the writ petition, setting aside the impugned order and directing the revision to be heard and decided on its merits in accordance with the law. In conclusion, the court ruled in favor of the petitioner, emphasizing the importance of following the provisions of the Act, specifically highlighting the right to file a revision petition under section 16 against orders of the assessing authority. The court directed the revisional authority to reconsider the petitioner's case on its merits, ensuring a fair and expeditious resolution within a specified timeframe.
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