9911796707
TMI Blog1980 (2) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ng additional security from the petitioner under the A.P. General Sales Tax Act. The notice that is questioned in the writ petition is the one dated 21st May, 1984. It is issued under section 12(2) of the Act and it is proposed to demand under section 12(2)(e)(ii) a sum of Rs. 4,36,000, as security from the petitioner-firm for the following reasons: "(1) There is a prima facie case of evasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,72,115. The said figure is arrived at by estimating a tax of Rs. 1,85,190 for 1979-80 and Rs. 6,86,925 for the year 1980-81. The petitioner was called upon to file his objections. The petitioner filed his explanation on 6th June, 1984, stating that the net turnover determined by the assessing officer for the years 1979-80 and 1980-81 and the demands raised and taxes paid by the petitioner are res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssments had been taken out by the competent authority, viz., the concerned Commercial Tax Officer. It is also not denied that the registration authority, viz., the Assistant Commercial Tax Officer who has given this notice is not the authority competent to make the reassessment, if any, in the present case. We fail to see what purpose will be served by calling upon the petitioner to furnish ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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