2000 (6) TMI 791

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..... etition, the petitioner questions the "revised notice" dated April 10, 2000 issued by the first respondent proposing to make reassessment for the year 1997-98 on the turnover of stone ballast by applying section 5 of the A.P. General Sales Tax Act, 1957. While conceding that the petitioner has a right to file objections and it has the remedy of filing appeal in case an adverse order is passed, the .....

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..... ed in filing the objections and in the very nature of things, there could be no objective consideration by the assessing authority. We do find some substance in the contention of the petitioner that the assessing authority is fettered by the directives issued by the superior authority in the matter of discharge of quasi-judicial functions. A positive direction that has been given by the second res .....

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..... fication will be sufficient to safeguard the interests of the petitioner. The assessing authority is directed to act in accordance with the above clarification and to decide the matter objectively and independently. Two weeks' time is granted to file 4.. The writ petition is disposed of with the above observations and directions. Writ petition disposed of accordingly. - - TaxTMI - TMITa .....

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