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TMI Blog1976 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... laim on the ground that the assessee did not submit monthly returns under the Central Sales Tax Act and also that at the time of final check of accounts they did not file any list showing the inter-State sales of groundnut. The contentions of the assessee were that the allegations of the assessing authority were absolutely false, that they did not file monthly returns and also failed to pay the tax under the Central Sales Tax Act under a bona fide misapprehension, that they were liable to pay the same and that they also submitted a detailed statement at the time of the final check of accounts. They further contended before the Assistant Commissioner, Commercial Taxes, at the time of the appeal, that in the case of purchase and sale of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,319.31 and the appropriate refund was given so far as the State sales tax was concerned. The Deputy Commissioner by his proceedings dated 5th March, 1975, proposed to initiate revision proceedings under section 20 of the Andhra Pradesh General Sales Tax Act in respect of the order passed by the Commercial Tax Officer on 30th June, 1972. It is clear from the provisions of the Andhra Pradesh General Sales Tax Act that the Deputy Commissioner has power to exercise revisional jurisdiction over the orders of the Assistant Commissioner as well as the orders passed by the Commercial Tax Officer. But, in the instant case, so long as the order of the Assistant Commissioner dated 4th November, 1969, was not set aside, it was not open to the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y doing what he was bound to do under law, viz., carry out the directions of the Assistant Commissioner. Illegality, if any, in this connection, in view of the retrospective amendment, would be in the order of the Assistant Commissioner, but since after the lapse of four years from 23rd December, 1970, that order was no longer revisable by the Deputy Commissioner, it is obvious that there cannot be said to be any illegality or irregularity in the order passed by the Commercial Tax Officer in pursuance of the directions given to him by the Assistant Commissioner. Under these circumstances, even though retrospective effect has been given to the amendment to section 6 by the Andhra Pradesh Act No. 4 of 1974, it cannot be said that there was an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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