1982 (3) TMI 251

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..... dealer registered under the Andhra Pradesh General Sales Tax Act. He calls in question the notice of the Commercial Tax Officer(1), Visakhapatnam, RC. No. VVVI. 8648(GST) dated 16th February, 1982 calling upon him to make an additional security deposit of Rs. 18,000 on pain of the registration certificate granted to him under the Andhra Pradesh General Sales Tax Act being cancelled. The facts alle .....

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..... question is whether, in the circumstances, the respondent has jurisdiction to require the petitioner to pay an additional security deposit of Rs. 18,000 and in exercising that jurisdiction he has exercised his discretion properly. Rule 29(7) of the Andhra Pradesh General Sales Tax Rules empowers the registering authority to demand additional security from the dealers. That rule reads as follows: .....

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..... rbitrarily when it has merely directed the petitioner to pay security deposit of Rs. 18,000 which is the average amount of tax paid by him per month in the previous years. In these circumstances, we do not find any merit in this writ petition. It is accordingly dismissed. However, the petitioner is granted time till 31st of March, 1982 to make the security deposit of Rs. 18,000 required of him a .....

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