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TMI Blog1963 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... d submitted the return. He was taxed on that return which included the above-said two transactions. The tax seems to have been paid. After a lapse of considerable time on 16th February, 1959, a notice under section 14(4), Andhra Pradesh General Sales Tax Act, was served on the petitioner alleging that a portion of his turnover has escaped the assessment, the escaped assessment being Rs. 2,79,203.94 nP. This amount was arrived at by adding 50 per cent. of the turnover totalling Rs. 1,86,135.96 nP. The petitioner was subsequently served with a revised notice on 9th August, 1959, that the escaped turnover was not Rs. 2,79,203.94 nP. but Rs. 2,81,952.55 nP. An amount of Rs. 2,000 seems to have been added to the previous amount. For reasons best ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution. It has now been a settled law that there is no rule with regard to certiorari, as there is with mandamus, that it will lie where there is no other equally effective remedy. Provided the requisite grounds exist certiorari will lie although a right of appeal has been conferred by statute. The fact that the aggrieved party has another adequate remedy, must be taken into consideration by the High Court, in arriving at a conclusion as to whether it should in exercise of its discretion issue a writ of certiorari to quash the proceedings and decisions of inferior Tribunals. Ordinarily the High Court will decline to interfere until the aggrieved party has exhausted his other statutory remedies, if any. But this rule requiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove-said cases, I do not think that the preliminary objection can be sustained. Section 14(4) confers powers on the Sales Tax Authorities to assess a dealer in regard to any turnover of business which has escaped assessment to tax. The material provision of that section is in the following terms: "14. (4) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, or has been under-assessed or assessed at too low a rate, or where the licence fee or registration fee has escaped levy or has been levied at too low a rate, the assessing authority may, at any time within a period of four years from the expiry of the year to which the tax or the licence fee or registration fee relates, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two bills mentioned the 2nd and the 3rd of July as the dates of transactions, but in fact those transactions have taken place earlier. When it is admitted that the transactions took place on those dates in the month of July the return of which can only be filed in the month of August, it cannot be said that this part of the turnover escaped assessment to tax. In fact it has not escaped assessment, as it was taxed after the return in which these transactions were incorporated was filed. Section 14(4) therefore was not applicable to the facts of the case and the assessing authority was not competent to start the proceedings under section 14(4). That apart, the assessing authority went on shifting the grounds for assessing to tax the so-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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