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TMI Blog1991 (11) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... lls of the Commercial Tax Officer, Company Circle, Vijayawada. Under rule 17 of the Andhra Pradesh General Sales Tax Rules, 1957 (for short "the Rules") every dealer whose annual total turnover exceeds rupees ten lakhs has to submit a return in form A2 showing the total and net turnover every month to the assessing authority by the 25th of the succeeding month. The return should reach the assessing authority by that date. Along with the return the dealer has to submit a receipt from a Government Treasury or crossed demand draft, or banker's cheque covering the full tax or taxes and the surcharge payable for the month to which the return relates. In the event of default the assessee is liable to pay penalty under section 15 of the Act. 3.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not complied with. Instead, suppressing the same, the company had no compunction in applying to the Commissioner for Commercial Taxes for instalments of September dues, vide copy of letter dated 22nd October, 1991, produced before us by the learned Government Pleader. This conduct, bordering on contempt, is in piece with the general conduct of the company. Though initially we were inclined to give benefit of doubt to the company on their bona fides, we are now convinced that the company has been taking undue advantage of the processes of the court and is out to avoid and evade payment of taxes as long as possible, in the meanwhile enjoying the benefit of recovered taxes to the detriment of public revenue. 6.. The detail counter filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pees six crores fifty lakhs. The company has been carrying on its business prosperously with over five thousand employees working therein and with total turnover running into crores of rupees. Considering the boom conditions in the cement industry the company has even reopened its Vijayawada unit. 8.. Reliance was sought to be placed on section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985. We fail to see how it assists the company in this case for the period in question to which the impugned demand relates. The said Act does not permit the company to withhold payment of taxes on sales subsequent to the proceedings under the aforesaid Act. Besides, the company is not closed. Nor is it presently sick nor in the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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