9911796707
TMI Blog1988 (3) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The respondent is a firm dealing in jaggery. For the assessment year 1974-75 the Commercial Tax Officer, Ramachandrapuram, by his proceedings dated 4th May, 1975, exempted from sales tax the entire turnover of Rs. 10,10,984.34 relating to sales of jaggery. The Deputy Commissioner of Commercial Taxes, Kakinada, however, initiated proceedings under section 20(2) of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as "the Act", seeking to revise the order of the Commercial Tax Officer, Ramachandrapuram, as in his opinion the exemption on the entire turnover returned by the respondent was wrongly granted. A notice was, therefore, issued calling upon the respondent to file its objections. In response to the notice, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achandrapuram, accordingly submitted his report. On receipt of his report, the Deputy Commissioner of Commercial Taxes, Kakinada, instead of passing an order on the basis of the report, directed the Commercial Tax Officer himself to revise the assessment without notice to the respondent. The Commercial Tax Officer, Ramachandrapuram, thereupon initiated proceedings under section 14(4)(cc) of the Act and completed the same without affording any opportunity to the respondent to adduce evidence in support of its claims or to cross-examine persons whose statements recorded behind its back were relied upon. Aggrieved by the said revised order of assessment, the respondent preferred an appeal before the Assistant Commissioner of Commercial Taxes ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... faithfully followed the instructions conveyed to him by the Assistant Commissioner (C.S.) without giving the appellant an opportunity to meet the points urged against them. The whole procedure was contrary to the principles of natural justice. The procedure adopted was, to say the least, unfair and was calculated to undermine the confidence of the public in the impartial and fair administration of the sales tax department concerned." We are, therefore, in agreement with the conclusion reached by the Tribunal that the revised order of assessment was wholly vitiated. The learned Government Pleader for Commercial Taxes, however, submits that the Tribunal, instead of quashing the revised order of assessment made by the Commercial Tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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