9911796707
TMI Blog2004 (6) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of tax at the relevant point of time was 6 per cent and in terms of section 5-F of the Act, if a dealer applied for composition, he was required to pay 4 per cent of the total turnover as tax under section 5-G of the Act. To get the concession of paying at the rate of 4 per cent as against 6 per cent under section 5-F, under rule 6-B of the Andhra Pradesh General Sales Tax Rules, a dealer is supposed to make an application to exercise his option within 30 days from the date of commencement of the business or within 30 days from the commencement of the financial year. Admittedly, the petitioner did not exercise his option within the time stipulated in rule 6-B of the said Rules. On the other hand, he paid tax at the rate of 6 per cent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be recorded in writing condone the delay in respect of application received after expiry of thirty days from commencement of the year or after the expiry of thirty days from the date of commencement of business as the case may be. However, the delay condoned shall not exceed sixty days and delay shall be condoned within a period of ninety days from the date of commencement of such year or the business, as the case may be. (2)(i) The assessing authority concerned, after conducting such verification as may be necessary permit such dealer, subject to the conditions specified in sub-rule (1), to pay in lieu of the amount of tax payable by him during the year, in respect of which such permission is granted, an amount by way of composition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit granted by statute or by the Act to the dealers. We do not agree with the learned counsel on the simple ground that it is the only rate of tax which was reduced by way of amendment and a new right was not conferred on the dealers. Had this provision been enacted in the month of August, 1996, perhaps, the petitioner would have been right in approaching this Court with the prayer he has made in this writ petition. But what the amendment did, was only reducing the rate of tax from 4 per cent to 2 per cent, and to enable the dealer to pay the tax at the rate of 4 per cent there was a requirement under rule 6 of the rules to make an application within a stipulated period of time. It may not also be out of place to mention here that the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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