1990 (11) TMI 381

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y General Manager, Zonal Office, Hyderabad, questioning the order dated May 28, 1987, passed by Sri A. Balasubba Reddy, MBA, Commercial Tax Officer, Guntakal. It is useful to reproduce the impugned order: "I am to inform you that according to the amendment in G.O. cited above and the powers vested in new rule 56-A of the Andhra Pradesh General Sales Tax Rules, 1957, I may require you to submit a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Circle of Guntakal. It appears to us that the officer concerned has not understood the scheme of the Andhra Pradesh General Sales Tax Act, 1957, including section 13-B thereof. After providing for levy and exemptions, section 12 of the Act dealt with registration of dealers. Section 13 of the Act contemplates that, every dealer who is liable to get himself registered under section 12 shall sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed." By section 13-B of the Act banks can be called upon to furnish certain information in relation to "a dealer" and in relation to a particular assessment. The Commercial Tax Officer has no blanket jurisdiction to pass an order of the type he has passed herei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X