9911796707
TMI Blog2005 (8) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding to recover the impugned demand which forms part of the incentive availed by it during the subsistence of the final eligibility certificate for the period from December 6, 1996 to December 5, 2004. The petitioner was carrying on business in manufacture and sale of bakery products and is a registered dealer under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ). The Government of Andhra Pradesh vide G.O. Ms. No. 108, Industries and Commerce (IP) Department, dated May 20, 1996 announced its new industrial policy and accordingly offered various incentives to the new industries which include sales tax exemption/deferment. There is no dispute whatsoever that the petitioner is one of the eligible indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice, no further enquiry as such was held and all of a sudden, the petitioner was served with a communication from the fourth respondent dated February 4, 2005 demanding payment of sales tax incentive availed by it on the ground that the final eligibility certificate granted to it was cancelled by the first respondent on December 21, 2004. In this writ petition, Sri Bhasker Reddy, learned counsel for the petitioner, submits that the petitioner filed a detailed representation to the show cause notice issued by the first respondent and thereafter, no enquiry as such was held by the first respondent and not even a copy of the order dated December 21, 2004 purported to have been passed by the first respondent was communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Director of Industries (N) FAC. The office copy of the impugned order no doubt shows as if the same was dispatched on December 23, 2004. On the top of the office order, it is mentioned as RP which means that it was sent under the registered post acknowledgement due. There is no acknowledgement as such available in the file. Learned Government Pleader for Industries, however, stated that it was sent under ordinary post. In the absence of any specific plea in the counter-affidavit and more particularly, in view of the fact that the office copy discloses as if it was sent under registered post acknowledgement due, we find it difficult to accept the submission made by the learned Government Pleader for Industries. In the circumstances, le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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