9911796707
TMI Blog1996 (2) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order in G.I. No. 7531/95-96 dated February 5, 1996 as being violative of principles of natural justice as well as rule 12 of the Andhra Pradesh General Sales Tax Rules, 1957. 2.. The petitioner is a public limited company engaged in the business of execution of works contracts. For the period from April 1, 1995 to December 31, 1995, the petitioner filed form A-2 returns. The first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Pleader however, contends that rule 12 is not attracted and that the petitioner has a right of appeal against the provisional assessment order. 4.. We may at the outset mention that the ground of existence of alternative remedy does not bar the jurisdiction under article 226 of the Constitution though this Court more often directed the parties to resort to the alternative rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other documents after inspection or submits the returns subsequent to the date of inspection the assessing authority shall after issuing a notice to the dealer and making such enquiry as he considers necessary, assess him to the best of his judgment. Where any return submitted by a dealer appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal assessment on a total turnover of Rs. 19,27,04,344 as against the net turnover of Rs. 1,58,64,666 shown in form A-2 return. From the impugned order, it is clear that the requirements of rule 12 have not been complied with. The learned Government Pleader was called upon to produce the records. A perusal of the record also does not disclose that reasonable opportunity was given to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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