9911796707
TMI Blog1987 (11) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... n, from reopening the assessment and making a fresh assessment for the year 1979-80 pursuant to the alleged direction issued by the Deputy Commissioner, Commercial Taxes, Warangal, respondent No. 2 herein. 3.. Writ Petition No. 2718 of 1983 also relates to the sales tax assessment year 1980-81 and the prayer is identical to the one in W.P. No. 2716 of 1983. 4.. Writ Petition No. 5174 of 1983 relates to the sales tax assessment year 1981-82 and the prayer is to quash the assessment order dated 31st May, 1983 passed by the Commercial Tax Officer, Khammam, respondent No. 1 herein. 5.. The petitioner is a partnership firm carrying on business in running a boiled rice mill. The rice mill is situate at Sudimalla in a scheduled and notified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 requiring the petitioner to show cause why a fresh assessment should not be made for these two years denying the claim for exemption from payment of purchase tax which was allowed in the original assessments. In the show cause notice for each of the two years, reference was made to the decision of the Deputy Commissioner, Warangal, respondent No. 2, dated 15th May, 1982 that the petitioner was not entitled to claim such exemption. As soon as these two show cause notices were received by the petitioner for the assessment years 1979-80 and 1980-81 writ petitions were filed to prohibit the making of fresh assessments. As soon as the final assessment for 1981-82 was received, a writ petition was filed for quashing of that assessment and direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh General Sales Tax Act (for short, "the Act"). In the counter filed by the first respondent there is no denial of the allegation made by the petitioner that the petitioner was not aware of any order passed by the second respondent in revision and if such an order was passed behind the back of the petitioner it violated the principles of natural justice. 9.. Learned counsel for the petitioner, Sri P. Venkatram Reddy, submitted that so far as the proposal to make fresh assessments for the years 1979-80 and 1980-81 are concerned, it is not open to the first respondent to make any fresh assessments as the order allegedly passed by the second respondent is invalid in the absence of any notice to the petitioner. We are inclined to acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 979-80 and 1980-81, as also the proceedings of respondent No. 2 in R.C. No. A8/2384/82 dated 15th May, 1982 for 1980-81 assessment and No. A8/2400/82 dated 15th May, 1982 for 1979-80 assessment. 10.. As regards Writ Petition No. 5174 of 1983 for the assessment year 1981-82, we do not wish to go into the question raised by the petitioner, as an appeal is provided against the assessment made. The petitioner could have filed an appeal before the appropriate appellate authority and sought appropriate relief concerning the levy of purchase tax on paddy purchased. In the circumstances, we dismiss the petition for the assessment year 1981-82 with liberty to the petitioner to file an appeal before the appropriate appellate authority within four wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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