9911796707
TMI Blog1991 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and validity of the impugned demand notice dated 5th August, 1991, issued by the second respondent-Assistant Commercial Tax Officer, calling upon the petitioners to pay the arrears of sales tax dues in the sum of Rs. 1,38,995, and further informing the petitioners that till the said dues are cleared, registration certificate under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be made subject to terms and conditions with a default clause. 3.. Considering all aspects of the matter and particularly the fact that the petitioners are auction purchasers and not primarily liable to pay arrears of sales tax dues and the primary liability in which behalf was that of a third party-M/s. Rajeswari Paper Mills Pvt. Ltd., but which liability stands transferred or passed on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire amount covered by the impugned demand notice relating to arrears of sales tax by such instalments as this Court may direct with a further condition that in the event of default, the registration certificate itself would be liable to be cancelled. This undertaking is accepted by this Court. 5.. In the result the following order is passed on this petition: (a) The petitioners are directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate and also to forthwith proceed to recover the entire balance then due in accordance with law. (c) In view of the petitioners' undertaking to pay the aforesaid amount as directed by this Court and acceptance of the condition of cancellation of registration certificate as directed above with liberty to the second respondent to then proceed to recover the entire balance then due in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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