2000 (2) TMI 821

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..... econd respondent for the years 1991-92 and 1992-93 in purported exercise of power under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957 on the ground that the petitioner-assessee pressed into service fake bills and fabricated entries in the books of account to support the claim for exemption on the score of being a second seller. Earlier, the second respondent revised the assessme .....

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..... assessing authorities are notified under G. O. Ms. No. 1091 Revenue, dated June 10, 1957 read with G. O. Ms. No. 728 Revenue, dated July 14, 1970, etc. Deputy Commissioner is not one of the notified assessing authorities. However, the Deputy Commissioner is empowered to make a reassessment under section 14(4) read with section 14(4-C) under certain circumstances. Section 14(4-C) lays down that .....

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..... ct provision and it is undisputedly different from the penalty provision contained in subsection (8) of section 14. At the risk of repetition, it must be stated that it is only the assessing authority who is invested with the power of assessment that can pass an order under section 7-A(2) levying the penalty. The second respondent is not such an authority. Therefore, the impugned orders levying pe .....

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